Communications from the firm

Conference “L’abus de droit: toujours sous les feux de la rampe” on 4 April 2023 at the Maison du Barreau

In April 2023, Marc Pelletier will be co-chairing a conference organised by the IACF’s Control and Litigation Committee on the abuse of rights.

At this essentially practice-oriented event, Marc Pelletier will discuss a largely unknown subject: abuse of rights in the case law of the Court of Justice of the European Union and its relationship with the case law of the Conseil d’Etat relating to Article L64 of the LPF (the French tax proceedings code). In particular, he emphasises that for the Court of Justice, a purely artificial arrangement is characterised primarily by the fictitious nature of the situation, whereas the Conseil d’Etat analyses this concept from the angle of fraud against the law – i.e. through a much more impressionistic prism.

From the contributions of the other speakers, one salient point can be noted: within the stack of texts (L64 and L64 A of the LPF, 119 ter, 205 A, 210-0 A of the CGI) largely duplicating each other, the administration always favours article L64, with the highest penalties (80%), which is obviously a means of putting pressure on taxpayers…