Decision of the Constitutional Council of January 24, 2024

In a decision handed down today, the Constitutional Council rejected the preliminary ruling on constitutionality (QPC) that sought to challenge the prohibition on employees disputing a company’s net profit for the purpose of calculating the profit-sharing payment that is normally due to them.

The Constitutional Council holds that the verification of the amount of net profit is carried out byadministration and not by third parties, who may nevertheless provide information toadministration.

Constitutional Council, Jan. 24, 2024, 2023-1077 QPC

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Decision of the Court of Cassation dated January 24, 2024

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Commentary on the Provisions of the Finance Act in the Tax Law Review