フランスの裁判所、EUの暗号資産税データ共有規則（DAC8）の停止申し立てを却下| NEXTMONEY

フランスの裁判所がEUのDAC8停止申し立てを却下

フランスの最高行政裁判所である国務院（Conseil d’État）は、暗号資産関連企業であるBull Bitcoin（ブル・ビットコイン）社およびPaymium（ペイミアム）社による、EU（欧州連合）の暗号資産税務情報共有に関する指令DAC8（第8次行政協力指令）の施行停止を求める緊急申し立てを却下した。

Important information on one of the two legal battles led by https://t.co/cFXfzYZbfQ in its fight against DAC8 and the mass surveillance of cryptoasset users.

You all know that https://t.co/cFXfzYZbfQ initiated a legal challenge against the Council of State in February 2026 to contest the application of DAC8 in France. This announcement was made in June 2026 at the BTCPrague conference, and the details of the challenge are available on https://t.co/W4rPeAIMqc

What you didn’t know is that we had also initiated a second challenge in August 2026. This challenge requested the immediate suspension of the decree implementing DAC8 in France.

It is important to understand that this challenge, a summary suspension proceeding, is different from the first challenge contesting the very legality of the decree.

It was about requesting the emergency suspension of the DAC8 decree in question pending a ruling on the merits, on the grounds that its application could cause irreparable harm. We clearly and unequivocally demonstrated that the implementation of DAC8 in France would pose a real and imminent danger to the security of crypto holders and their loved ones, and that there therefore exists a situation of urgency and serious harm justifying the immediate suspension of the decree.

The concentration of data, including the physical addresses and the amount of crypto transaction data of users, in a database shared with all the tax authorities of the EU member states, represents a significant risk of leakage with disastrous consequences such as their exploitation by criminals to kidnap, mutilate, and extort holders or their loved ones.

We regret to announce to you today that this summary suspension proceeding has been rejected by the Council of State.

However, this refusal in no way means that the Council of State rejects our substantive arguments, and concerns only the grounds of urgency. Moreover, the absence of comment on the substantive arguments leads us to presume that the Council of State considers our approach to be well-founded.

Our legal proceedings for the complete annulment of the DAC8 decree is still ongoing, and we are very confident of winning it.

Nevertheless, we are dismayed by the Council of State’s response, which can be summed up as follows:

“The applicant companies [Bull Bitcoin and Paymium] also fail to establish how the storage of this data within a register centralizing all transaction data of all residents of EU member states would be likely to heighten the risk that it be compromised, especially since, in any event, the mere possibility of a risk, the probability of which is very low, cannot constitute a situation of urgency."

Yet, the DGFIP (French tax authorities) itself declared, in February 2026, during parliamentary discussions on the creation of a crypto-asset portfolio declaration, that “a generalized declaration of these [crypto-asset] portfolios would lead to the centralization of highly sensitive data, such as the identity of holders and the value of their assets” and that “in a context of frequent cyberattacks against large databases, this information would become a prime target for hackers, with risks of fraud.”

Our demonstration of urgency is supported by the facts, by French and international expertise, and by common sense. Violent crimes targeting crypto holders and their loved ones, as well as data leaks held by government institutions that make them possible in the first place, are becoming increasingly serious and frequent. You only need to read the news in France to reach the same conclusion.

In the coming days, we will publish the details of our summary proceeding, including supporting documents and arguments, so that you can judge for yourself the merits and factual basis of our demonstration.

We are waging this war against mass surveillance on multiple fronts and in multiple countries. We have won battles and suffered setbacks. This minor defeat only strengthens our determination.

— FRANCIS ⚜️ BULLBITCOIN.COM (@francispouliot_) September 15, 2026

日本語訳：
BULLBITCOIN.COMがDAC8および暗号資産ユーザーの大規模監視に対抗するために起こした2つの訴訟のうちの1つに関する重要な情報です。皆様ご存知のとおり、BULLBITCOIN.COMは2026年2月にフランスにおけるDAC8の適用に異議を唱えるため、国務院に対して訴訟を起こしました。この…

両社は、暗号資産ユーザーの機密情報や取引記録を中央集権的なデータベースに集約・管理することが、ハッキングやデータ漏えいといった差し迫ったセキュリティリスクを生じさせると主張。情報が流出した場合、保有者やその家族が強盗、誘拐、恐喝といった暴力犯罪の標的になる恐れがあると指摘している。しかし裁判所は、発生確率が極めて低いリスクの可能性があるというだけでは、緊急停止措置を正当化するための要件を満たしていないと判断した。

なお、今回の却下はあくまで緊急性に関する判断であり、DAC8規制の適法性や有効性を問う本案訴訟自体は現在も継続中だ。

フランスにおける暗号資産関連の治安リスク

こうしたセキュリティ上の懸念の背景には、フランス国内で暗号資産保有者を狙った物理的な襲撃事件が急増している現実がある。

内務省の発表によると、2026年は7月初旬の時点で誘拐や恐喝などの関連事件が77件記録され、前年同期の45件から増加。また、ブロックチェーン・セキュリティ企業などのデータでも、世界で発生した物理的襲撃事件のうち多くの割合がフランスに集中していることが報告されており、投資家情報を含む税務記録の集約化とリスクとの関連性が議論されている。