Conseil d'Etat — General Part — Principles and norms to which public services and authorities are subjected — International law
Date | Citation | Note |
---|---|---|
28.06.2002 | Case Schneider Electrique | Bilateral Tax Treaties Article 209 B of the General Tax Code, which has as its aim to allow the taxation in France of profits resulting from the exploitation of a subsidiary in a tax haven, is incompatible with the provisions of tax treaties which reserve for the state of residence the right to tax the whole of the profits of a business, except if the latter has a permanent establishment in the other contracting state. |
09.04.1999 | R.G.D.I.P. 1999-3, 787 Case Mme Y. Chevrol– Benkeddach | Administrative courts do not have the jurisdiction to determine whether or not an international agreement is reciprocally applied by the other party. This question falls exclusively within the jurisdiction of the Minister of Foreign Affairs. |
18.12.1998 | A.J.D.A. 1999, 127 Case SARL du Parc d’activité de Blotzheim et SCI Haselaecker | Administrative courts have jurisdiction to examine whether or not the ratification of an international treaty is legal. |
30.10.1998 | Rec., 368 Case Sarran, Levacher et autres | Legality of decree enacted to implement a Law authorising a referendum in part of France - compatibility of decree with Law and Constitution - challenge to decree based on incompatibility of constitutional amendment with international treaties (inadmissible) |
29.06.1990 | Rec., 171 Case Groupe d'information et de soutien des travailleurs immigr és (GISTI) | Circular introducing new general regulations — contradiction to treaty provisions — Treaties with Algeria — residence of Algerian citizens in France — art. 8 European Convention on Human Rights |