The European Commission has officially asked France to amend the rules that it applies to non-wage/-salary income derived from gainful activity.

In France, the taxable amount of such income (which comes under a category that includes industrial and commercial profit, non-commercial profit and agricultural profit) is increased by 25%, except where the income is of French origin and the taxpayer enlists the services of an Approved Management Centre [Centre de Gestion Agréé (CGA)] or certified auditor [expert-comptable conventionné] established in France. Where the income originates in another EU Member State or a State that is party to the EEA Agreement, the increase is always applicable. The Commission considers that the relevant French tax rules undermine the freedom of establishment provided for in Article 49 of the TFEU and Article 31 of the EEA Agreement. France is therefore called upon to amend its legislation.

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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