Publications in the Journal of Tax Law

Over the past few weeks, we have had the pleasure of publishing two articles in the Revue de droit fiscal:

Tax Procedure Case Law

A new publication, co-authored by Olivier Lemaire, provides an overview of court decisions regarding tax procedure from the first quarter of 2026.

Rejection of the QPC on bank account disclosure rights: the calm before the storm?

The second article discusses the Council of State’s refusal to refer the QPC concerning the right to access bank account information. This decision suggests that the Council of State’s case law may evolve, although we will have to wait for a specific ruling on the issue of compliance with the ECHR to determine the extent to which its case law will change.