ARTICLE · 09 FEBRUARY 2017

Loi Sapin II

Herbert Smith Freehills Kramer LLP

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Herbert Smith Freehills Kramer LLP

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European UnionCompliance

Gilles Kolifrath

Mélanie Goupy

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La loi n° 2016-1691 relative à la transparence, à la lutte contre la corruption et à la modernisation de la vie économique (dite « Sapin II ») est parue au Journal Officiel le 10 décembre 2016. Elle a vocation, selon le gouvernement, à « réaliser de nouveaux progrès en matière de transparence et de modernisation de la vie des affaires et des relations entre acteurs économiques et décideurs publics ».

Lors de son examen, le Conseil Constitutionnel a déclaré contraires à la Constitution plusieurs articles du projet, notamment :

l'obligation de "reporting fiscal" pays par pays, qui porterait "une atteinte disproportionnée à la liberté d'entreprendre",
l'article attribuant au procureur de la République financier et aux juridictions d'instruction et de jugement de Paris une compétence exclusive en matière fiscale, économique et financière,

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Loi Sapin II

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