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- France’s Conseil d’État rejected an emergency request from crypto companies to suspend the country’s implementation of EU DAC8 tax-reporting rules.
- The court ruled on Sept. 14 that the applicants failed to establish the immediate urgency required for emergency relief.
- The DAC8 directive mandates that crypto service providers report transactions made by EU clients to increase tax transparency.
France’s Conseil d’État has rejected an emergency request from crypto companies seeking to suspend the country’s implementation of the European Union’s DAC8 tax-reporting rules.
The Sept. 14 order leaves Decree No. 2025-1276 in force while a separate case seeking its annulment continues. The court rejected the suspension request because the companies failed to establish sufficient urgency and did not rule on whether their underlying legal arguments could ultimately invalidate the decree.
Court Finds Privacy Concerns Insufficient to Suspend DAC8 Rules
Paymium, Leonod and Satoshi Portal Inc. filed the emergency request on Aug. 26. They argued that the decree requires crypto service providers to collect, verify, retain and report sensitive customer information, creating privacy and cybersecurity risks.
The companies said concentrating transaction records and identifying information could increase the consequences of a data breach. They also challenged the absence of prior consultation with France’s data protection authority and questioned whether parts of the decree comply with EU law.
The Conseil d’État found those arguments insufficient to establish the immediate harm required for emergency relief. It said the claimed privacy impact had to be weighed against the public interest in preventing tax fraud and evasion, while a hypothetical data-leak risk was not enough to establish urgency.
September 14 Order Leaves Decree No. 2025-1276 in Force
The court did not assess whether the challengers had demonstrated serious doubt about the decree’s legality. Under the emergency procedure, failure to satisfy the urgency requirement was enough to reject the application.
That leaves the substantive challenge unresolved. Among their arguments, the companies say the decree improperly extends reporting obligations to providers of crypto staking and lending services beyond what France’s underlying legislation authorized.
The challengers have also raised arguments involving EU privacy protections and the absence of prior consultation with France’s CNIL.
First French DAC8 Reports Are Due Before June 15, 2027
France’s decree applies to reportable crypto transactions from Jan. 1, 2026 and requires covered service providers to collect information used for DAC8 reporting.
Under Article 19, providers must submit their declarations to France’s tax administration before June 15 of the following year. The first reports covering 2026 activity are therefore due before June 15, 2027.
The first automatic exchanges of DAC8 information between EU tax authorities are due by Sept. 30, 2027.
The emergency ruling does not delay those requirements. Covered crypto providers must continue preparing for DAC8 reporting while the Conseil d’État considers the separate challenge seeking annulment of the French decree.
