INSTITUTIONAL CHANGES IN THE FRENCH FINANCIAL JUDICIARY

Abstrakt

This publication is a part of the study of the French Code des juridictions financières in the field of the institutional aspects of the control of public finances. The main purpose of this publication is not only to describe the specificity of the French legal system in this field but also to focus on the recent changes that were introduced in 2023 by the French legislator. The general control is still exercised by the Court of Auditors (Cour des comptes) and Regional and territorial chambers of audit (Chambres régionales et territoriales des comptes). What is important is the fact that the new financial jurisdiction (Cour d’appel financière) appeared and took his first judgement in January 2024. This new Financial Appeals Court has not yet been analyzed in the doctrine. The methodology used by the author is related to the functional approach of the comparative method, the historical-descriptive and dogmatic method, with particular emphasis on the regulations of French law. This study analyzes the provisions of the French Code des juridictions financières related to the above mentioned new financial jurisdiction (Cour d’appel financière) and presents its place in the whole system – especially in relation to the Court of Auditors (Cour des comptes) and highest Administrative Court (Conseil d’Etat). The analysis of the very important role of the latter court is carried out in relation to its counterparts in Polish law, where the author’s use of a functional approach to the comparative method plays a key role.The present article may also be considered as the first step towards a further in- depth analysis and research, and thus the verification of the thesis on possible application of structures and solutions that were introduced in France by the Polish legislator or any other European country.