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As discussed in a previous French Tax Update, the Conseil d'Etat had referred to Conseil Constitutionnel three interesting priority preliminary rulings on the issue of constitutionality in the field of taxation.
FranceTax
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.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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