The Commission has requested France to amend certain provisions on how it calculates personal income tax.

Current rules in France state that taxpayers resident in France and earning part of their income in another Member State of the European Economic Area (EEA) cannot benefit from the same personal and family tax advantages as applied to income earned in France. Under French rules, the taxpayer is also unable to benefit from any refunds or deferrals of tax credits for income from foreign sources when the individual is in deficit. By retaining these provisions, France is in breach of its obligations under the Articles of the Treaty on the Functioning of the European Union (TFEU) and the Agreement on the EEA on the free movement of workers, the right of establishment and the free movement of capital. If the French authorities fail to act within two months, the case may be brought before the Court of Justice of the EU.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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