{"id":137231,"date":"2026-11-04T17:18:56","date_gmt":"2026-11-04T17:18:56","guid":{"rendered":"https:\/\/www.mafr.fr\/?p=137231"},"modified":"2026-11-05T06:37:02","modified_gmt":"2026-11-05T06:37:02","slug":"catelan-fraude-cumcum-cjip-gagnant-gagnant-en","status":"publish","type":"post","link":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/catelan-fraude-cumcum-cjip-gagnant-gagnant-en\/","title":{"rendered":"Fraude CumCum : une CJIP \u00ab gagnant-gagnant \u00bb ? (CumCum Fraud: A \u201cWin-Win\u201d CJIP?)"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #c00000; font-size: 20px;\">\u25ba <\/span><u>Summary<\/u>: The author comments on the CJIP concluded with Cr\u00e9dit Agricole CIB for aggravated laundering of tax fraud in the dividend arbitrage (CumCum) affair. He analyses how the public interest fine was calculated, with its aggravating and mitigating factors, and stresses that, under the PNF guidelines, cooperation makes it possible to escape criminal liability in exchange for payment.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u25ba Summary: The author comments on the CJIP concluded with Cr\u00e9dit Agricole CIB for aggravated laundering of tax fraud in [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36250],"tags":[],"type_de_fiche":[],"matiere":[],"class_list":["post-137231","post","type-post","status-publish","format-standard","hentry","category-doctrine"],"acf":[],"chapo":null,"strapline":null,"meta_description":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fraude CumCum : une CJIP \u00ab gagnant-gagnant \u00bb ? (CumCum Fraud: A \u201cWin-Win\u201d CJIP?) - mafr<\/title>\n<meta name=\"description\" content=\"N. Catelan, AJ p\u00e9nal 2025: the Cr\u00e9dit Agricole CIB CJIP in the CumCum affair.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/catelan-fraude-cumcum-cjip-gagnant-gagnant-en\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fraude CumCum : une CJIP \u00ab gagnant-gagnant \u00bb ? (CumCum Fraud: A \u201cWin-Win\u201d CJIP?) - mafr\" \/>\n<meta property=\"og:description\" content=\"N. Catelan, AJ p\u00e9nal 2025: the Cr\u00e9dit Agricole CIB CJIP in the CumCum affair.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/catelan-fraude-cumcum-cjip-gagnant-gagnant-en\/\" \/>\n<meta property=\"og:site_name\" content=\"mafr\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-04T17:18:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-05T06:37:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mafr.fr\/wp-content\/uploads\/2026\/09\/MAFR-website.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Marie-Anne Frison-Roche\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marie-Anne Frison-Roche\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/catelan-fraude-cumcum-cjip-gagnant-gagnant-en\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/catelan-fraude-cumcum-cjip-gagnant-gagnant-en\\\/\"},\"author\":{\"name\":\"Marie-Anne Frison-Roche\",\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/#\\\/schema\\\/person\\\/02f69687b30aec6fc6b83610279d8bea\"},\"headline\":\"Fraude CumCum : une CJIP \u00ab gagnant-gagnant \u00bb ? 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