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…