#White collar crime:
Alexis Kohler Case: The Court of Cassation Requests a New Review of the Statute of Limitations and Refers the Case Back to the Court of Appeal
On September 10, 2025, the Court of Cassation squashed the decision retunred by the Paris Court of Appeal in November 2024 to reject Alexis Kohler’s request for dismissal based on the statute of limitations, deeming the ruling insufficiently justified. It instructed the investigating chamber to reexamine the case. A judicial investigation opened in 2022 aimed to determine whether the former Secretary General of the Élysée, indicted for unlawful conflict of interest due to family ties with the Italo-Swiss shipping company MS, the main client of the port of Le Havre, failed in his duty of integrity by sitting on boards of directors or participating in decisions involving MSC while holding office at the Ministry of Finance (Bercy). > Read article
Thailand: Supreme Court orders immediate imprisonment of former prime minister Thaksin Shinawatra for corruption
On 9 September, Thailand’s Supreme Court ordered the immediate imprisonment of Thaksin Shinawatra for one year, finding that his hospitalization could not be treated as time served. Initially sentenced to eight years for corruption and abuse of power, the former prime minister returned from exile in August 2023, spent six months of detention in an hospital, and in February 2024 received a royal pardon reducing his sentence to one year. The ruling follows an inquiry opened in April into how his sentence was carried out and and takes place in a political context marked by the removal of his daughter Paetongtarn and the ousting of the new government formed by the Pheu Thai party, while a new coalition has pledged elections within four months. > Read article
“CumCum” case: Crédit Agricole agrees to pay €88 million to avoid a trial
Crédit Agricole Corporate and Investment Bank (Cacib), a subsidiary of Crédit Agricole, entered into a judicial public interest agreement (CJIP) with the French National Financial Prosecutor’s Office, which was approved on September 8, 2025, by the Paris Judicial Court. The agreement concerns acts of aggravated money laundering linked to aggravated tax fraud. Cacib acknowledged the existence of the so-called “CumCum” tax fraud scheme—a dividend arbitrage practice that allowed foreign investors to avoid paying taxes between 2013 and 2021. The CJIP includes a payment of €88.2 million, notably €49 million in restitution for the evaded taxes. Five other French banks are also under investigation in connection with this case. > Read article
#International Commercial Dispute:
Customs Duties: The Supreme Court to Examine the Legality of Taxes Implemented by Donald Trump
On September 9, the U.S. Supreme Court announced it would review the legality of the tariffs imposed by President Donald Trump in early November. At the end of August, a federal appeals court in Washington had ruled that a large portion of the import taxes enacted by the President since the beginning of his term were illegal. Both the U.S. Court of International Trade and the Court of Appeals held that only Congress had jurisdiction to invoke the economic emergency law allowing the imposition of customs duties. Nevertheless, it has been decided to keep these tariffs in effect until the Supreme Court renders its decision. > Read article
