{"id":137235,"date":"2026-11-04T17:19:02","date_gmt":"2026-11-04T17:19:02","guid":{"rendered":"https:\/\/www.mafr.fr\/?p=137235"},"modified":"2026-11-05T06:37:03","modified_gmt":"2026-11-05T06:37:03","slug":"lassalle-han-deuxieme-cjip-arbitrage-dividendes-en","status":"publish","type":"post","link":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/","title":{"rendered":"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case)"},"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 HSBC Bank PLC, the second agreement in the \u201cCumEx Files\u201d affair after the one with Cr\u00e9dit Agricole. He places dividend arbitrage fraud in its European and tax context and compares the offences retained (aggravated tax fraud, complicity, laundering) and the treatment of banks according to their degree of cooperation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u25ba Summary: The author comments on the CJIP concluded with HSBC Bank PLC, the second agreement in the \u201cCumEx Files\u201d [&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-137235","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>Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case) - mafr<\/title>\n<meta name=\"description\" content=\"M. Lassalle-Han, AJ p\u00e9nal 2026: the HSBC CJIP, second agreement in the dividend arbitrage 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\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case) - mafr\" \/>\n<meta property=\"og:description\" content=\"M. Lassalle-Han, AJ p\u00e9nal 2026: the HSBC CJIP, second agreement in the dividend arbitrage affair.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/\" \/>\n<meta property=\"og:site_name\" content=\"mafr\" \/>\n<meta property=\"article:published_time\" content=\"2026-11-04T17:19:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-05T06:37:03+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\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/\"},\"author\":{\"name\":\"Marie-Anne Frison-Roche\",\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/#\\\/schema\\\/person\\\/02f69687b30aec6fc6b83610279d8bea\"},\"headline\":\"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case)\",\"datePublished\":\"2026-11-04T17:19:02+00:00\",\"dateModified\":\"2026-11-05T06:37:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/\"},\"wordCount\":81,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/#\\\/schema\\\/person\\\/02f69687b30aec6fc6b83610279d8bea\"},\"articleSection\":[\"Doctrine\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/\",\"url\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/\",\"name\":\"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case) - mafr\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/#website\"},\"datePublished\":\"2026-11-04T17:19:02+00:00\",\"dateModified\":\"2026-11-05T06:37:03+00:00\",\"description\":\"M. Lassalle-Han, AJ p\u00e9nal 2026: the HSBC CJIP, second agreement in the dividend arbitrage affair.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Resources\",\"item\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Thesaurus\",\"item\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Doctrine\",\"item\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/resources\\\/thesaurus\\\/doctrine\\\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/\",\"name\":\"MAFR\",\"description\":\"Marie-Anne Frison-Roche\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/#\\\/schema\\\/person\\\/02f69687b30aec6fc6b83610279d8bea\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/en\\\/#\\\/schema\\\/person\\\/02f69687b30aec6fc6b83610279d8bea\",\"name\":\"Marie-Anne Frison-Roche\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Marie-Anne-Frison-Roche.jpg\",\"url\":\"https:\\\/\\\/www.mafr.fr\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Marie-Anne-Frison-Roche.jpg\",\"contentUrl\":\"https:\\\/\\\/www.mafr.fr\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Marie-Anne-Frison-Roche.jpg\",\"width\":696,\"height\":696,\"caption\":\"Marie-Anne Frison-Roche\"},\"logo\":{\"@id\":\"https:\\\/\\\/www.mafr.fr\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/Marie-Anne-Frison-Roche.jpg\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case) - mafr","description":"M. Lassalle-Han, AJ p\u00e9nal 2026: the HSBC CJIP, second agreement in the dividend arbitrage affair.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/","og_locale":"en_US","og_type":"article","og_title":"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case) - mafr","og_description":"M. Lassalle-Han, AJ p\u00e9nal 2026: the HSBC CJIP, second agreement in the dividend arbitrage affair.","og_url":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/","og_site_name":"mafr","article_published_time":"2026-11-04T17:19:02+00:00","article_modified_time":"2026-11-05T06:37:03+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/www.mafr.fr\/wp-content\/uploads\/2026\/09\/MAFR-website.jpg","type":"image\/jpeg"}],"author":"Marie-Anne Frison-Roche","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Marie-Anne Frison-Roche"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/#article","isPartOf":{"@id":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/"},"author":{"name":"Marie-Anne Frison-Roche","@id":"https:\/\/www.mafr.fr\/en\/#\/schema\/person\/02f69687b30aec6fc6b83610279d8bea"},"headline":"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case)","datePublished":"2026-11-04T17:19:02+00:00","dateModified":"2026-11-05T06:37:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/"},"wordCount":81,"commentCount":0,"publisher":{"@id":"https:\/\/www.mafr.fr\/en\/#\/schema\/person\/02f69687b30aec6fc6b83610279d8bea"},"articleSection":["Doctrine"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/","url":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/","name":"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case) - mafr","isPartOf":{"@id":"https:\/\/www.mafr.fr\/en\/#website"},"datePublished":"2026-11-04T17:19:02+00:00","dateModified":"2026-11-05T06:37:03+00:00","description":"M. Lassalle-Han, AJ p\u00e9nal 2026: the HSBC CJIP, second agreement in the dividend arbitrage affair.","breadcrumb":{"@id":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/lassalle-han-deuxieme-cjip-arbitrage-dividendes-en\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.mafr.fr\/en\/"},{"@type":"ListItem","position":2,"name":"Resources","item":"https:\/\/www.mafr.fr\/en\/resources\/"},{"@type":"ListItem","position":3,"name":"Thesaurus","item":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/"},{"@type":"ListItem","position":4,"name":"Doctrine","item":"https:\/\/www.mafr.fr\/en\/resources\/thesaurus\/doctrine\/"},{"@type":"ListItem","position":5,"name":"Une deuxi\u00e8me CJIP dans l\u2019affaire des fraudes d\u2019arbitrage de dividendes (A Second CJIP in the Dividend Arbitrage Fraud Case)"}]},{"@type":"WebSite","@id":"https:\/\/www.mafr.fr\/en\/#website","url":"https:\/\/www.mafr.fr\/en\/","name":"MAFR","description":"Marie-Anne Frison-Roche","publisher":{"@id":"https:\/\/www.mafr.fr\/en\/#\/schema\/person\/02f69687b30aec6fc6b83610279d8bea"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mafr.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Person","Organization"],"@id":"https:\/\/www.mafr.fr\/en\/#\/schema\/person\/02f69687b30aec6fc6b83610279d8bea","name":"Marie-Anne Frison-Roche","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mafr.fr\/wp-content\/uploads\/2026\/09\/Marie-Anne-Frison-Roche.jpg","url":"https:\/\/www.mafr.fr\/wp-content\/uploads\/2026\/09\/Marie-Anne-Frison-Roche.jpg","contentUrl":"https:\/\/www.mafr.fr\/wp-content\/uploads\/2026\/09\/Marie-Anne-Frison-Roche.jpg","width":696,"height":696,"caption":"Marie-Anne Frison-Roche"},"logo":{"@id":"https:\/\/www.mafr.fr\/wp-content\/uploads\/2026\/09\/Marie-Anne-Frison-Roche.jpg"}}]}},"_links":{"self":[{"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/posts\/137235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/comments?post=137235"}],"version-history":[{"count":2,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/posts\/137235\/revisions"}],"predecessor-version":[{"id":137274,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/posts\/137235\/revisions\/137274"}],"wp:attachment":[{"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/media?parent=137235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/categories?post=137235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/tags?post=137235"},{"taxonomy":"type_de_fiche","embeddable":true,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/type_de_fiche?post=137235"},{"taxonomy":"matiere","embeddable":true,"href":"https:\/\/www.mafr.fr\/en\/wp-json\/wp\/v2\/matiere?post=137235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}