As discussed in a previous French Tax Update (see Update for June 2015), the Conseil d'Etat had referred to Conseil Constitutionnel three interesting priority preliminary rulings on the issue of constitutionality (Question prioritaire de constitutionnalité, QPC) in the field of taxation. The Conseil Constitutionnel recently gave its rulings on the constitutionality of these tax law provisions in three decisions dated June 26, 2015 and July 17, 2015.
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