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Following the ruling of the 6 of January 2016, the 32th Criminal Chamber of the Tribunal de Grande Instance de Paris granted the application for a Preliminary Ruling on Constitutionality filed by the law firm BOCHAMP, represented by Mr. François Géry, in the interest of one of its client and forwarded it to the Supreme Administration Court in the following conditions:

« Regarding registration taxes, particularly inheritance tax, Articles 1729 and 1741 of the French General Tax Code in the version applicable to the date of offence allow the accumulation of criminal and tax procedures or sanctions against the same person and in respect of the same acts. Do they infringe on the constitutional principles of necessity and proportionality of criminal offences and penalties under Article 8 of the Declaration of the Human and Civil Rights? » 

This Priority Preliminary Ruling of Constitutionality aims to end the accumulation of criminal and tax proceedings according to the decision of the Constitutional Court on March 18th 2015.