ETUDES FISCALES INTERNATIONALES , PATRICK MICHAUD

We thank the documentation department of the TA of Montreuil its reception and its effectiveness  

  the site of the Administrative Tribunal of Montreuil (France)  

The real estate gains realized by nonresidents are subject to a levy in France whose ordinary rate is 33.1%. And in accordance with Article 244 bis A CGI  BUT subject to international conventions,

the forum on real estate gains

administrative doctrine

However, residents of a Member State of the European Union are charged a rate of 16%. So there is a discrimination between the European residents and residents outside Europe.

Already the Court of Paris ruled that under the tax treaty with Switzerland, the tax rate would be 16% as for community residents.

In three judgments of 25/02/2011, the Administrative Tribunal of Montreuil (France) held that the principle of freedom of movement of capital provided by the Treaty of Barcelona (art.63) objected to gains on disposals Buildings are taxed more heavily when they are made ​​by residents of third countries to the European Union until they are received by French residents.

tribunal de Montreuil February 25, 2011 No. 094837 Johanne

tribunal de Montreuil February 25, 2011 No. 0,948,371  walid 

the stands on freedom of movement

Pending a definitive case law , taxpayers have an incentive to seek representation through the repayment of overpaid tax, thereby stopping the course of the prescription.

Comment obtenir le remboursement de la taxe sur les plus values
trop payée en 2008,2009 en 2010 

How to get the refund of franch overpaid tax in 2010 in 2008.2009

 كيفيةالحصولعلىاستردادالضريبةالزائدةالمدفوعةفيعام 2010 في 2008،2009

 如何在2010年2008.2009的多缴税款退税

 Какполучитьвозвратизлишнеуплаченногоналогав 2010 годув 2008,2009