Royal Court upholds appeal against French TIEA Notice – APEF Management Company 5 Limited –v– The Comptroller of Taxes [2013] JRC 262 The Royal Court has, for the first time, allowed an appeal against the issuing by the Comptroller of a notice to disclose documents under the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 (the “TIEA Regulations”). The notice had been issued further to a request from the French Tax Authority (the “FTA”) under the tax information exchange agreement between Jersey and France (the “TIEA”).

Read the Mourant Ozannes briefing http://mourantozannes.com/media/990727/royal-court-upholds-appeal-against-french-tax-information-exchange-agreement-tiea-notice.pdf