In an analysis published in Le Monde du Droit, attorneys Anne-Jessica Faure and Diego Bouissou Schüller examine a significant ruling delivered by the Criminal Chamber of the Court of Cassation on March 25, 2026 (No. 24-80.607), published in the Bulletin.
This decision provides an important clarification regarding the limitation period for public prosecution. The Court of Cassation recognizes, under certain conditions, the possibility of postponing the starting point of the limitation period in cases of concealed fraud, in accordance with Article 9-1 of the French Code of Criminal Procedure.
The article explores the scope of this judicial solution and its place within the broader evolution of the treatment of economic and financial offenses, where issues of concealment and the timing of the discovery of facts play a central role.
The full analysis is available on Le Monde du Droit : https://www.lemondedudroit.fr/decryptages/381-analyses/103811-commentaire-cass-crim-25-mars-2026-n-24-80-607
