French Conseil d’Etat confirms decision of the European Court

On 27 July, the French Conseil d’Etat has confirmed the decision of the Court of Justice of the European Union (re  De Ruyter, numéro C-623/13) that had ruled that it was illegal for France to charge social charges on the income and capital gains of non-residents from within the European Economic Area. In France, the taxpayer does not only pay income tax, but also social …