Question 15873 — taxes and duties

Summary

Mr. Meyer Habib alerts the Minister of Action and Public Accounts to the illegality of social security contributions (CSG, CRDS and others) on capital income received in France by French people established outside the European Economic Area (EEA) and Switzerland. Indeed, by the social security financing law for 2019 of December 3, 2018, French people residing within the European Economic Area and in Switzerland were exempt from these samples. Requested for many years by the MP, this decision of fiscal justice and economic common sense (these levies discouraged investment) finally brings France into compliance with European Union law. However, through this law, France creates a distortion between non-residents within the EEA and Switzerland and the others. Therefore, this measure constitutes a breach of equality violating the principle constitutional equality before the tax law. Indeed, articles 1 and 6 of the declaration of human and citizen rights establish the principle of equality before the tax law under the terms of which the same tax regime must apply to any taxpayer placed in an identical situation. In addition, well-established case law from the Council of State sanctions respect for equal treatment of resident taxpayers within the European Economic Area (EEA) and Switzerland and those domiciled in third countries. This is why he asks whether the Government intends to persist in this discriminatory policy, which is fiscally unfair, contrary to the law and economically inefficient, or to take the necessary measures to guarantee equal treatment between all French people abroad.

Machine translation from French. The official text remains authoritative.

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