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Social Contributions 2016 (for 2015)


Hereford
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Our tax avis online today. As expected Social Contributions charged again - including showing as a credit the amount we would have had dueto us  if last years contributions had not been repaid... (they were!)

I have re-dated the letter of appeal we sent last year, put in the figures from this avis and will deliver it to our local tax office on Monday.

Oh well, it makes work for someone.

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Well Hereford I think you should move to Deux Sevres then, received our paper tax demand this week showing no social charges to pay! Up until this week I had been totally confused by a refund paid into our bank account, as I have not yet had a refund from the three years claimed, the figure paid into my bank account did not match any years that I have claimed a refund for. The mists cleared today when I looked up how much I had already paid  in social charges for the current tax year, and bingo the figure matched exactly.

So still waiting for a refund from the 3 years claimed, but our local tax office did not deduct any social charges for 2016 (for 2015).[:D] I guess this being France all departments will interpret the rules differently dealing with 2016 social charges.

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  • 1 month later...
Currently some appeals against this charge have been refused (including ours) for 2016(2015). The theory seems to be that they changed the law in December 2015 and we have to pay again!

I posted about this on another thread. We have not heard much about this and have not yet taken it to a higher authority.

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Does anyone know where to find the Law that changed for S1 holders.

Original de Ruyter judgement Here

Latest changes to the above from Jan 1st 2016

In order to bring French law in line with the ruling the French

government have now enshrined in statute a re-allocation of the receipts

from social charges on investment/rental income and capital gains away

from main branches of the social security system.

This has been achieved by allocating such receipts to a number of non-contributory social security budgets, notably the Fonds de solidarité vieillesse (FSV) and la Caisse nationale de solidarité pour l'autonomie (CNSA).

The benefits from these budgets do not depend on affiliation to the French social security system.

This

means that non-residents and those not affiliated to the French social

security system will continue to be liable in 2016 for social charges on

such income.

Although the detailed regulations have yet to be

published, it is understand that liability will arise on rental and

investment income earned in 2015, on which tax is payable in 2016, and

on capital gains arising and paid in 2016. Notaires have been

imposing social charges on property sales this year, based on the new

law.

Whether such a change in the law complies with European

requirements remains unclear, and it is notable that last year Christian

Eckert, the Minister of the Budget,  stated that: "Dire qu’il est d’une solidité juridique totale serait exagéré."

Given

the legal uncertainty a number French parliamentarians who opposed the

change referred the relevant clause to the Constitutional Court.

The

judges last month ruled that it was not unconstitutional, but refused

to adjudicate on whether or not it complied with European law, stating

it was none of their business: "n’appartient

pas au Conseil constitutionnel de se prononcer sur le défaut de

compatibilité d’une disposition législative aux engagements

internationaux et européens de la France
."

The court merely restricted itself to saying that the clause did not cut across the Ruyter decision of the ECJ as the new

law only applied to social charges due in 2016, and that the government

had agreed to reimburse social charges arising from the ECJ ruling,

stating: "cet article ne va pas à l’encontre de la jurisprudence

De Ruyter puisqu’il concerne les prélèvements sociaux à compter de 2016

et que les prélèvements concernés par l’arrêt De Ruyter vont être

remboursés par l’Etat Français."

regards

cajal

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  • 3 months later...
That fits with my experience.  House sold in 2015 - social charges applied at the time of the sale and later refunded.  Share dividends paid in 2015 - social charges applied on this year's avis and not refunded because of the law change.

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Hereford wrote:- Currently some appeals against this charge have been refused (including ours) for 2016(2015). The theory seems to be that they changed the law in December 2015 and we have to pay again!'

The same applied to us, we did appeal but have, to date, heard nothing. I must admit to not holding my breath.
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[quote user="Debra"]That fits with my experience. Share dividends paid in 2015 - social charges applied on this year's avis and not refunded because of the law change.

[/quote]

Ditto, along with bank interest. Also following an appeal in August - Knock back in September.

cajal

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