Question 11823 — taxes and duties

Summary

Mr. François Jolivet draws the attention of the Minister of the Economy and Finance to the rules on donations and inheritance taxes which have evolved considerably in recent years, following the amending finance laws and changes of government. In 2007, taxpayers had the possibility of making donations every 6 years, free of charge, up to 159,325 euros. Faced with the budget deficit, the Francis Government Fillon returned to this rule in 2011 and increased the abatement period to 10 years. Shortly after the election of François Hollande and the second amending finance law for 2012, a reduction in the amount of allowances was voted from 159,325 euros to 100,000 euros. The tax reminder period has also been extended, from 10 to 15 years. If these new rules were only effective from the publication of the law in the Journal Official, they have an effect on the past. It is this retroactive aspect which raises a question of ethics and compliance. A donation made in 2008 could give rise to a new tax-free donation from 2018. After 2012, it is necessary to wait five more years unless you incur donation costs. This means that all donations made over the last 15 years are taken into account to determine the reduction. remaining, despite the fact that they were carried out under a previous law. The retroactive aspect is explained in particular by the removal of the so-called tax “smoothing” system. In 2011, the deadline was extended from 6 to 10 years. Parliamentarians then adopted a transitional system known as “smoothing” in order to mitigate the impact of this change. But in 2012, this provision was completely removed. These changes have a strong impact on the many French people affected by these new donation rules and affected by overpayment of duties. Beyond the financial aspect, a feeling of injustice can be felt. In fact, before 2012, the legislator guaranteed taxpayers a right to recover the benefit of the reduction and the full scale after a certain period. So, he asks him what answers he can provide to the many French people affected by these changes with retroactive impact.

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