Scission partielle et agrément préalable : une nouvelle « discrimination par ricochet »

After the failed attempt of the Marc Jacob case (Conseil d’Etat, 31 May 2016, No. 393881, Jacob), the decision of the French Administrative Supreme Court dated 16 September 2019 (Conseil d’Etat, 16 Sept. 2019, No. 431784) will allow the French Constitutional Court to rule for the first time upon the conformity of a "reverse discrimination" stemming from the application of the EU Merger Directive - in relation to the French tax regime applicable to demergers before the 2018 reform - with constitutional principles.