The French Constitutional Council issued a release on Decision no. 2022-3 RIP of 25 October 2022, concerning a proposed bill creating an additional contribution (windfall tax) on the exceptional profits of large companies. The bill would provide for the introduction of an additional contribution on the exceptional profit of large companies whose turnover exceeds 750 million euros and whose taxable income for the financial year in question is greater than or equal to 1.25 times the average t…