http://www.conseil-constitutionnel.fr/conseil-constitutionnel/francais/les-decisions/acces-par-date/decisions-depuis-1959/2013/2013-679-dc/decision-n-2013-679-dc-du-04-decembre-2013.138860.html

Paragraph 45, referring to article 57 of the projet in particular refers. These measures were due to come into effect in 2016.

The French Constitutional Court has declared unlawful as contrary to the constitution certain measures taken against persons resident in "paradis fiscaux",  or ETNC as defined in article 238-0 A CGI, on the basis that their position is not clearly enough defined by the new definition, which is based on a satisfactory implementation of automatic exchange of information. In effect, the provision assumes certainty, as to the concept of automatic information exchange, where there is uncertainty.

It would therefore have been impracticable for individuals or corporates who were residents or implicated in those territories to be certain of their position as to the increased rates of withholding and adverse presumptions.  There is a principle of equality before the law.

However that does not declare the present régime unconstitutional. Jersey residents are still at risk as from 1st January, 2014. The French administration is unlikely to retreat from their present position without the use of forceful legal argument in a jurisdiction to which they are subject.  The penalties and treatment currently set out in the CGI cannot be mollified by administrative tolerance.

What is noticeable is the wording employed by the Conseil Constitutionnel in its decision.

I am not going to rehearse the argument, but there is now more than adequate authority in the decision for a challenge to the previous blacklisting of Jersey.

As has been pointed out on several occasions by Overseas Chambers, and confirmed by the European Commission, M Prodi in an answer to a European Parliamentary question in 2003, Jersey's position in relation to the Union and the Communities is clear. M Alain Cousin's statement to the contrary in his Parliamentary report to the French Parliament on the TIEAS needs firm correction, not compromise.

Please consult with Overseas Chambers for advice on how to proceed with a claim for non-constitutionality in any matter connected with the blacklisting which is now more than arguably unlawful. Overseas Chambers in collaboration with our contacts in Paris are quite capable and willing to act.