#White collar crime
The bill to combat social security and tax fraud passed its first reading in the French Assemblée Nationale
On 7 April 2026, members of parliament adopted the bill aimed at combating social security and tax fraud. The text aims to recover 1.5 billion euros, notably by strengthening recovering mechanisms. The French Haut Conseil du financement de la protection sociale estimates social security fraud at 14 billion euros, while the opposition estimates tax fraud at over 80 billion euros. Among the key measures are the precautionary suspension of unemployment benefits in cases of “serious indications of fraudulent activity” and the precautionary seizure of assets from a company suspected of undeclared work. The text also includes a provision repealing the “verrou de Bercy” in order to further bring tax fraud cases under judicial proceedings. The text must now be adopted by the Senate before being submitted to the French Constitutional Council. > Read the article
Tax audits carried out by the French Ministry for the Economy, Finance, and Industrial and Digital Sovereignty resulted in nearly €6 billion in revenue being lost in 2025
The results of the 2025 tax audit campaign reveal a discrepancy between the amounts notified and the sums actually collected. Indeed, of the €17.1 billion claimed, only €11.4 billion was collected, representing a recovery rate of 67%, which amounts to nearly €5.7 billion uncollected. This performance comes against a backdrop of a decline in the overall effectiveness of tax audits over the past ten years, as noted by the Court of Auditors, despite the increased use of artificial intelligence, which is now employed in more than half of audits. This trend, however, is also accompanied by a significant reduction in dedicated staff levels. > Read the article
#Ethics & Compliance
The right to evidence justifies the disclosure of anonymized employee data
In a decision dated 4 March 2026, the French Cour de cassation held that the right to evidence may justify the disclosure of documents containing personal data, provided that such disclosure is necessary and proportionate to the purpose of the proceedings. In this case, an employee alleging gender discrimination sought the disclosure of payslips and extracts from the staff register in order to compare her professional situation with that of male colleagues. The Paris Court of Appeal ordered the disclosure of these documents while allowing certain personal data to be redacted. The Cour de cassation upheld this approach, recalling that, pursuant to Article 145 of the French Code of Civil Procedure, the judge must assess the necessity and proportionality of the requested measure and may, where appropriate, order the anonymization or redaction of personal data that are not essential to the evidentiary comparison between employees. > Read the article
#Arbitration and Mediation
International Centre for Settlement of Investment Disputes to Establish Office in Paris
On 24 March 2026, the International Centre for Settlement of Investment Disputes (ICSID) announced the opening of a new office in Paris, which will constitute its first staffed presence in Europe and its second location outside Washington, D.C., following the establishment of its office in Singapore. Presented during Paris Arbitration Week 2026, the Paris office is intended to serve as ICSID’s regional hub for Europe. It will notably support the administration of arbitration and other dispute resolution proceedings between foreign investors and States, while also expanding the Centre’s training and institutional cooperation activities. This development forms part of ICSID’s broader strategy to expand its global presence and further strengthens Paris’s position as a leading venue for international arbitration. Between July 2024 and June 2025, 35% of all in-person ICSID hearings were held in Paris. > Read the article
2025 Statistics: Several SCC Records in 2025 – more cases, more parties, more countries
On 27 March 2026, the SCC Arbitration Institute published its 2025 statistics, reporting 213 new cases, confirming a record level for the second consecutive year, with more than 200 cases registered. These disputes involved 568 parties from 50 countries, reflecting strong internationalization and significant geographic diversity. Approximately 50% of the cases were international, and 26% of the cases involved no Swedish party. The data also show that the majority of cases concerned substantial amounts, with a significant proportion exceeding €1 million, and that expedited procedures are increasingly used. These figures illustrate an intensification of arbitral activity and reinforce SCC’s position as a leading institution in the resolution of international commercial disputes. >Read the article
