Press review – Week of 9 May 2022

This week's Navacelle press review includes the latest news on criminal law, business criminal law and criminal procedure. Thus, this review presents the decision of the ECJ regarding the combination of criminal and tax sanctions regarding VAT matters, as well as the clarifications of the criminal chamber of the Court of Cassation concerning the transfer of criminal liability in the context of merger and acquisition operations. Similarly, the review presents the conviction of François Fillon on appeal and the publication of the decree on honorary assessors. Finally, the review details a decision of the ECHR affirming the inability to prosecute further a time-barred offence, the clarifications given by the same Court in terms of criminal guarantees applicable to police custody, to end up presenting the issues at stake in the Yves Rocher trial in application of the duty of vigilance.

#Criminal tax law: The CJEU rules on the cumulation of criminal and fiscal sanctions: the French judge has his back to the wall!

In relation to the combination of of criminal sanctions and tax penaltiessanctions in the context of VAT litigation, the ECJ is not opposed to the combination of proceedings provided that it is reasonably foreseeable. Therefore, the ECJ requires that precise rules be established regarding such combination (CJEU, 5 May 2022, aff. C-570/20, BV). > Read article

#White collar: Criminal liability of the acquiring company: essential verifications prior to an exclusion of liability

Since November 25, 2020, a merger & acquisition does not necessarily prevent the the absorbing company’s criminal libailityfor acts committed by the absorbed company prio to the transaction. Indeed, the Court of Cassation considers that the courts must confirm that the merger operation is justified by reasons other than the avoidance of criminal proceedings of the absorbed company (Cass. crim., April 13, 2022, n° 21-80.653). > Read article

François Fillon sentenced on appeal to four years in prison, including one year in prison, in the fictitious jobs case

On 9 May 2022, the Paris Court of Appeal sentenced the former Prime Minister, François Fillon, to four years’ imprisonment, of which three of them suspended,, and a 350,000 euros fine in the fictitious employment scandal. To these various convictions is added an additional penalty of ineligibility, for a period of ten years. > Read article

Criminal courts: publication of the decree on honorary lawyers

A decree dated 6 May 2022 sets out the application procedure for honorary attorneys wishing to serve as assessors in departmental criminal courts. Applications must be sent to the Minister of Justice and to the heads of the court of appeal in whose jurisdiction the lawyer resides. Once selected, candidates must undergo a two-day training course at the National School for the Judiciary before being assigned to their jurisdiction. > Read article

Article 7 of the European Convention: impossibility of initiating new proceedings for a time-barred offence

The ECtHR considers that proceedings cannot be newly instituted against time-barred acts on the basis of Article 7 of the ECtHR (Advisory opinion requested by the Armenian Court of Cassation, application no. P16-2021-001, 26 Apr. 2022). > Read article

Free hearing: the ECHR aligns the rights of the defense with the guarantees applicable to police custody

The ECHR considers that the protective regime applicable to police custody must apply to the “audition libre”. Indeed, the absence of the right to remain silent and the right to be assisted by an attorney is an infringement of the right to a fair trial (ECHR, April 28, 2022, n° 83700/17 & ECHR, April 28, 2022, n° 52833/19). > Read article

S. Lamqaddam : “The challenge of the Yves Rocher trial is to have the responsibility of multinationals recognised”

The French group Yves Rocher is due to appear before the Paris judicial court on 30 June 2022 for breach of its duty of care. The company, which has been summoned by ActionAid France and the Sherpa association, will have to explain the measures it put in place to guarantee the safety of workers and prevent human rights violations. The company is accused of not having respected its obligations, resulting in a “wave of union repression” in Turkey. > Read article

Lawyers around the world – Webathon on the Rule of Law 2022

Stéphane de Navacelle participated to the second edition of the Rule of Law Webathon. > Learn more