Legal Action
DAC8 France
French DAC8 transposition, decree n° 2025-1276, PSAN/CASP impact and Bull Bitcoin's legal challenge.
Updated
Short answer
DAC8 France refers to the French implementation of the EU DAC8 directive, in particular decree n° 2025-1276 of 19 December 2025. Bull Bitcoin challenges the French transposition because it organises a mass automatic reporting of sensitive crypto data, which it considers disproportionate and dangerous when applied to public blockchain activity.
This page is an entry point for understanding the link between DAC8, the French decree, PSANs/CASPs and the legal action before the Conseil d’État. It is one of DAC8.com’s core topics because the French decree is precisely the object of Bull Bitcoin’s legal action before the Conseil d’État.
Key facts
| Question | Answer |
|---|---|
| EU text | Council Directive (EU) 2023/2226 |
| French text at issue | Decree n° 2025-1276 of 19 December 2025 |
| Application date | 1 January 2026 for relevant transactions under the French decree |
| First reporting | From 2027 for the first reportable period (2026 data) |
| Bull Bitcoin action | Summary application filed before the Conseil d’État on 24 February 2026 |
The filing date is documented in Bull Bitcoin’s legal action summary (French version: L’action devant le Conseil d’État).
What France transposed
DAC8 required EU Member States to transpose into national law a regime for the collection and automatic exchange of information on crypto-assets. The French decree forms part of that implementation: it adapts French tax-administration rules so that reporting obligations can apply to crypto-asset service providers and reportable crypto-asset transactions.
The French framework matters for regulated crypto providers (PSANs, CASPs), operators falling within the reporting scope and other actors serving users whose tax residence makes their data reportable under French or EU rules.
Why Bull Bitcoin challenges it
Bull Bitcoin’s challenge is not a rejection of taxation. The problem is the mass automatic collection and sharing of data linking civil identity, home address, tax residence, crypto transactions and transfers. The legal argument focuses on proportionality, overreach and the specific sensitivity of crypto information.
In a crypto context, this data can expose more than a traditional tax base, more than a single tax-relevant transaction. An address or transfer linked to a person can become an entry point into public blockchain history. The dataset can then become a security risk for users and their families.
Procedural timeline
| Date | Event |
|---|---|
| 17 October 2023 | Council adoption of DAC8 |
| 24 October 2023 | Publication of Directive (EU) 2023/2226 |
| 19 December 2025 | French decree n° 2025-1276 |
| 1 January 2026 | French application date for relevant transactions |
| 24 February 2026 | Bull Bitcoin summary application before the Conseil d’État |
| 2027 | First reporting period consequences for 2026 data |