The Court of Appeal is the last judge of the facts. It is before it that evidence is argued, that expert reports are ordered, that accounts are reconstructed. What it has found in the exercise of its sovereign assessment will not be reopened.
This is what gives weight to the judgment of the Paris Court of Appeal of 8 March 2000. In holding that the orders to pay had been served in bad faith and that the termination was wrongful, the court made a finding of fact — and the Court of Cassation (France's highest court), in dismissing the appeal two years later, never called it into question.