Decision of the French Constitutional Court number 2016-591 QPC of 21 October 2016 ‘Mrs Helen S’, Trusts & Trustees, Volume 22, Issue 10
Introduction The French Constitutional Court was requested to answer a priority constitutional question (QPC) by the French State Council (Order number 400913) on 22 July 2016. The QPC was asked by Mrs Helen S as to the constitutionality of the second line of Article 1649 AB of the French tax code, as amended by Act…