Merilyn Sakova Coming

Public Finance

Act of 28 October 2008 on the Audit Office and the Regional Chambers of Accounts?

This Act amends the code of financial jurisdictions to better meet the requirements of the Convention for the Protection of Human Rights and Fundamental Freedoms.
Issues revolve around the rights of defense. In the name of Commissioner of government replaces that of the public prosecutor. He does not attend the deliberations. Mostly it's the end of the double block.

Topic ENA:
The ECHR, the Council of State and Judge Accounts

For a long time only the EC figure was the court of cassation to verify that the rules of law were respected by the court of accounts => The fairness of the proceedings, was framed by the rules national. Despite the heavy penalties by the court of Auditors (Cour des Comptes CRC), administrative and financial courts judge refused to recognize the applicability of art. 6 § 1 of the CESDHLF and agreed to the legal fiction: the courts judge the financial accounts and non-accountants. But the increasing use of the ECHR has resulted questioning this balance.

I) A traditional approach tends to bend under the effect of the jurisprudence of the ECHR

A) The traditional position of the French courts: a relative protection of the rights of the defense


should not be that management of a public report evokes a future first contentious case (EC 23 February 2000 Labor metal) because it looks like a prejudgment of the Court of Auditors.
Distinguish between financial officer who knew the business activity in non-judicial (management control) and participation in the trial (EC Ratzel April 6, 2001). But

position Orthodox participation of the Government Commissioner at the deliberations at both the EC and CCpte.
EC Dussine October 30, 1991: The CDBF impose fines that are neither criminal nor civil therefore not applicable in the art. 6 § 1 ECHR.


B) ECHR judgments about the fairness of the proceedings

Kress ECHR 2000: prohibits the government commissioner to attend the deliberations as theory of appearances.
ECHR 12 April 2006, Martin C / France: forbidden also to participate; fnancières courts are concerned.

II) The improvements made in terms of procedure likely to be strengthened


A) The improvements made timidly procedural

Decree of 19 September 2005, under which a government commissioner to attend but not participate.
Under the effect of the decision in Martinez => Decree of 1 August 2006 allows the Commissioner to assist the Government, without taking part in the deliberations of the formations of the Court of the State Council unless either party objects objects (EC Courty May 25, 2007). Courty attack the decree, but loses the opportunity to object as a guarantee of a fair trial.



B) upheavals The CDBF

(Court of fiscal discipline and financial) must consent to public hearings as art. 6 § 1 is applicable: EC 30 cotobre Lorenzi and ECHR 1998 September 26, 2000 Guisset.
Act of 28 October 2008 on the Court of Auditors and the Regional Audit Chambers (CRC): name change of the government commissioner became representative of the Crown.



jurisprudence on the subject:

EC June 19, 1991, Annecy v. Dussolier.

EC 16 November 1998, SARL Deltana and Perrin.

EC 23 February 2000, Labor Metal. EC

April 6, 2001, Business SA and The Brothers Razel Leuch.

ECHR October 7, 2003, Richard-Dubarry v. France.

ECHR 12 April 2006, Martinie v. France.

ECHR Pellegrin v. France, December 8, 1999.