ESA 2010: And the Council of State suspends!
In a recent ruling dated January 20, 2017 (n° 237.109), the Council of State decided to suspend a decision by the Institute of National Accounts concerning the classification of the B.R.I.C. in the public government sector.
The ruling is interesting for several reasons:
the Council of State assumes jurisdiction to rule on a classification decision by the Institute of National Accounts in the case of ESA 2010. This entity must therefore be considered an administrative authority;
the Council of State has carried out a detailed analysis of the conditions leading to the ESA 2010 classification of an entity in the public government sector. On this occasion, it stresses that only the ESA 2010 Regulation (and not its explanatory Manual) has “normative” value;
the Council of State considers that, faced with such a classification decision, the ensuing loss of autonomy for the relevant entity constitutes serious damage!
This settles (once and for all?) the question about the admissibility of an appeal against classification decisions adopted by the Institute of National Accounts.
Associated areas of specialisation: Public economics and finance