French social contributions: the French tax authorities have issued their comments on the reimbursement claims

23 October 2015


Our experts address the FTA's comments and what they could mean for you.

On 20 October 2015, the French tax authorities (FTA) issued their comments on the reimbursement of the French social contributions following the De Ruyter decision on 26 February 2015, where the Court of Justice of the European Union (CJEU) held that French social contributions paid on income derived from capital (as opposed to income deriving from a professional activity) fall within the scope of Regulation N°1408/71; Article 13 of which provides that the people to whom the Regulation applies shall be subject to the legislation of a single Member State only.

Here we address the FTA's comments and what they could mean for you


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