Constitutional Council Ruling on New Caledonia Tax Law

Extract

[...] For a seizure to be admissible before the Constitutional Council, it is generally necessary that certain criteria be met. In the present case, an error is mentioned in the title of the text submitted to the Constitutional Council for examination. However, despite this error, the Constitutional Council would have considered that the sole fact of contesting the conformity of a law to the Constitution makes the appeal admissible. The Constitutional Council thus dismisses the inadmissibility of the appeals, thus allowing it to evaluate the conformity of the provisions. B. [...]

[...] In addition, this exemption applies in an equivalent manner to exporters of mining products, whether they export to foreign or national companies meeting the required conditions. Thus, the Constitutional Council declares that the contested provisions are in conformity with the Constitution. It is therefore possible to note that all the grievances formulated by the applicants are rejected. [...]

[...] Finally, as for the complaint regarding the last paragraph of article Lp of code of taxes of New Caledonia, The Constitutional Council also rejects this complaint on the grounds that the present article respects equality before public charges, the provisions do not establish any difference in treatment between taxpayers of the tax. The last paragraph of article Lp of the tax code of New Caledonia is thus in conformity with the Constitution. If in the first instance the Constitutional Council pronounces itself on the admissibility of the appeals allowing the evaluation of the complaints it then pronounces itself on the conformity of the tax procedures and provisions to the Constitution (II). I. [...]

[...] However, in order to exercise this power of control, the appeals to the Constitutional Council must be admissible. In the opposite case, no control can be carried out. The applicants thus raised the inadmissibility of the Constitutional Council's appeals due to an error in the title of the text submitted to it. The Constitutional Council, by rejecting this inadmissibility of the appeals, thus allows the control of the conformity of the provisions submitted to it. Following the admissibility of the Constitutional Council's appeals, it can now therefore evaluate the conformity of the fiscal procedures and provisions with the Constitution. [...]

[...] The rejection of all grievances by the Constitutional Council With regard to the adoption procedure of article 1he of the law of the land, the project has been submitted to the advisory committee of mines and the council of mines and the adoption of amendments by congress after these consultations do not affect the legality of the adoption procedure of the law of the land. Thus, article 1 of the law was adopted in accordance with the Constitution. Regarding the last sentence of article Lp of the code of taxes of the New Caledonia, The Constitutional Council considers that these provisions do not violate these principles. It considers that the exemption is based on objective and rational criteria and that it does not result in a characterized breach of equality before public burdens. [...]