News & Events

Christophe Jolk

Decision of the French Constitutional Council on compensation for bodily harm

Decision of the French Constitutional Council N° 2018 – 747 QPC: Income tax liability on life annuities paid in compensation for bodily harm. In the context of the income tax liability on life annuities paid as compensation for bodily harm, Christophe Jolk raised a priority constitutional question, as to the compliance with the rights and freedoms guaranteed by the Constitution as regards Article 81, paragraph 9 bis, of the French Tax Code. In its decision No. 2018-747 QPC of 23 November 2018, the Constitutional Council declared the words “by virtue of a court ruling”, in Article 81, paragraph 9 bis, of the French Tax Code, to be unconstitutional. Click here for more information (Source Constitutional Council (Decision No. 2018-747 QPC))…

News 4 Dec, 2018

International Tax Specialist Group 2017 World Conference

Last week in Amsterdam, Outer Temple Chambers was represented by Professional Associates Christophe Jolk (Paris) and Alexey Karpenko (Moscow) who spoke at the International Tax Specialist Group (ITSG) 2017 World Conference. ITSG provides high quality, practical and creative international tax advice on a worldwide basis. A world conference is held annually where ITSG members have the opportunity to renew and re-establish their networks. Christophe Jolk is a tax specialist and a litigator and registered at the Paris, New York and Luxembourg Bars. His appearance at ITSG focused on: (i) customs related matters (VAT, excise, customs duties) from a UK and EU perspective, (ii) the role of the ECJ case law for the UK post Brexit and (iii) the UK’s probable tax…

Events, News 9 Nov, 2017

Outer Temple Chambers barristers in Dublin for NYSBA Spring meeting

This year’s New York State Bar Association Spring Meeting takes place in Dublin, Ireland on 20 and 21 of April. Outer Temple Chambers barristers take pivotal slots on several panels, with discussions covering topical subjects such as: The Impact of Brexit on Dublin and other European Cities; Anti-Corruption Law and Enforcement; International Human Rights: European and US Perspectives on Current Challenges and much more. Michael Bowes QC, David Russell QC and Christophe Jolk speak on Friday, 21  April with Teresa Rosen Peacocke attending. Michael will give talk on Anti-Corruption Law and Enforcement. He is part of a panel that “includes some of the leading voices in this area”, being “critical for anyone representing clients with cross border interests.” David analyses the…

Events 20 Apr, 2017

Trusts & Trustees article on French Constitutional Court decision

Christophe Jolk examines a French Constitutional Court decision for Trusts & Trustees in a public registry – related case. A female American citizen and tax resident of France asked the French State Council to suspend the execution of Decree number 2016-567 of 10 May 2016, relating to the public trust registry. The claimant alleges that Article 1649 AB of the French tax code “disproportionately violated her right to privacy”. The violation happened as a consequence of certain private information in the registry being made public. Publicising the identity of the beneficiaries of the trusts she had set up would have revealed the way of organising the distribution of her assets after her death. The French State Council submitted the priority…

News 2 Feb, 2017

A new French law for transparency – Christophe Jolk comments

A new French law for transparency, the fight against corruption and the modernisation of the economy (referred to as “Sapin II”), has been in force since 10 December 2016. Christophe Jolk takes a look at some of the provisions and their longer-term implications for corporations: 1. New centralised French anti-corruption agency The Sapin II law has created a new anti-corruption agency, which aims amongst other things, to: centralise and diffuse information relating to the fight against corruption issue recommendations to prevent and detect corruption control and monitor Hindering the agency in its work can incur a fine of up to 30,000 euros. 2. Legal status of whistleblowers clarified The law defines a whistleblower as someone who reports in good faith…

News 30 Jan, 2017

NYSBA Paris Autumn Seminar

Michael Bowes QC, David Russell QC, Teresa Rosen Peacocke and Christophe Jolk participated in the New York State Bar Association’s Season Meeting in Paris last week (October 19-21). Chambers has a close association with the Chair of the NYSBA International Section, Neil Quartaro (Wilson, Farley and Williams LLP), through David Russell QC. This prestigious event took place on the Ile de la Cité, next to the Palais de Justice. It was attended by a high calibre group of lawyers from many different jurisdictions. David and Christophe participated in a panel which discussed the Common Reporting Standard and Automatic Exchange of Information, with particular reference to the wealth industry. This is highly topical across the world at present and its importance is reflected in some…

News 25 Oct, 2016

2016 New York State Bar Association Seasonal Meeting in Paris

Michael Bowes QC is to co-chair an international Panel on Anti-Corruption on 21st October. He will be speaking on “The use of DPA’s and what effect they have on the double jeopardy/ne bis in idem principle”. On the same day, Outer Temple Chambers’ David Russell QC and Christophe Jolk are part of a panel to discuss the importance of Common Reporting Standards for wealth owners and the wealth management industry. The session on 21st October, which is part of a three-day event, will explore the global anti-corruption legal regime and recent developments in the FCPA, the Bribery Act and other important pieces of national legislation. This year’s NYSBA Seasonal Meeting will be held at the Saint James Albany Hotel in…

News 13 Oct, 2016

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