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.