Question 15522 — overseas

Summary

Mr. Philippe Dunoyer draws the attention of the Secretary of State, to the Minister of Action and Public Accounts, to the subject of the application to tax residents outside the European Union - in New Caledonia in particular - of the principles of the De Ruyter jurisprudence. He specifies that New Caledonia has, on the one hand, its own jurisdiction in matters of taxation and, on the other hand, its own social security system. So, he Caledonian tax residents are not allowed to benefit from social protection mechanisms financed by the general social contribution (CSG) and the contribution to the reduction of social debt (CRDS). Under the tax convention of March 31, 1983 between France and New Caledonia, tax nationals of New Caledonia are considered non-tax residents in France. Furthermore, he recalls that the De Ruyter case law (judgment of the Court of Justice of the European Union (CJEU) of February 26, 2015 in case C-623/13) confirmed the principle of prohibiting the accumulation of legislation applicable to social security. Based on these different contextual elements, he deduces that when a Caledonian taxpayer owns real estate in mainland France, and can draw income from this capital, it is inappropriate to impose the application of the CSG and the CRDS on the income derived from this real estate capital for the sole reason that the property is located in mainland France. Also, he would like to know the Government's position on the necessary non-application of the CSG and the CRDS on the capital income of New Caledonian taxpayers, affiliated to their own social security system, which is not linked to that which the CSG and the CRDS are intended to provide. finance.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.