The Resource Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"

Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"

Label
Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"
Title
Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"
Creator
Subject
Language
eng
Summary
The French Constitutional Court was requested to answer a priority constitutional question (QPC) by the French State Council (Order number 400913) on 22 July 2016. The QPC was asked by Mrs Helen S as to the constitutionality of the second line of Article 1649 AB of the French tax code, as amended by Act number 2013-1117 of 6 December 2013, relating to the fight against tax fraud and high profile economic and social criminality. In its Decision number 2016-591 QPC of 21 October 2016, the French Constitutional Court ruled in favour of Mrs Helen S's QPC and declared the second line of Article 1649 AB of the French tax code unconstitutional, as of the date of the publication of its decision, 23 October 2016. The second line of Article 1649 AB of the French tax code, as amended by Act number 2013-1117 of 6 December 2013, introduced a public trust registry in France. Even though the French Constitutional Court did consider that second line to be unconstitutional, it did not consider the public trust registry to be unconstitutional in itself, but rather the lack of limitations as to the persons allowed to consult the registry and the lack of consideration given to the privacy interests of the persons listed in the registry
Citation source
In: Trusts & trustees. - Oxford. - Vol. 22 (2016), no. 10 ; p. 1165-1167
http://library.link/vocab/creatorName
Jolk, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • constitutional law
  • proportionality
  • tax fraud
  • trust
  • disclosure
Label
Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"
Instantiates
Publication
Label
Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 "Mrs Helen S"
Publication

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