The interpretation of the definition of profession by the administration tends to be very restrictive to avoid exemptions Debates on the reintroduction of a wealth tax The debates on the reintroduction of a wealth tax concern the reintroduction itself 1 , and its modalities 2. Incentive to reintroducing a wealth tax to improve funding in a post crisis context can be observed in Germany as well. Even though this possibility will have the advantage of France keeping their cultural heritage, and opening it to the public, it may violate the fundamental right to property. The value of a piece of art or an antique is its market value on December 31st On the one hand, it avoids pieces of art and, consequently, artistic heritage from being sent abroad

Therefore, it is arguable that the French wealth tax should consider, at least in case of couple, increasing its threshold. A comment on of the proposal, with a similar argument was made by Alexandre Mangiavillano Professor of law The third lever is to diminish the vast exemption regime of the French wealth tax, which has no equivalent in other EU MSs Totally exempted properties Many properties are exempted from ISF From a legal point of view, the ISF could actually be criticised for its need for more progressivity. Therefore the ISF cannot be analysed as a barrier to establishment in the first five years. Granted, in the aftermath of the crisis, the State needed more income, in particular coming from taxes, and it is logical that the richest participate more in this national endeavour.

assignment can be replaced with augmented assignment python

Compatibility of a new wealth tax with the Constitution 52 b. Making individual declaration the principle, at least for factual couple, while eventually giving them the option to fill in a joint-declaration would allow a better protection of their privacy.

problématique dissertation qpc

Various taxation as a barrier to free movement of persons? This will arguably lead to a bottom-up harmonisation of EU-tax law The controversies around this exemption will be further detailed later.

The family quotient aims to account for the burden of the number of people in a household Second, the wealth taxation, which does not exist in other MS, requires extra information costs for Dissertatiion citizens wishing to move to France eg.


Patrimonio I and of the German wealth tax destiny II will help us to draw lessons for a future reform of the French ISF in the following problméatique. Furthermore, shares detained by foreigners in French companies are exempted from ISF If the good is partially exempted from ISF, the loan to buy the good will only be partially deductible Dissertatioh the progressivity of the tax To refocus the wealth tax on wealth, deepening the progressivity of the tax is the first lever for action.

deforestation essay in marathi

On this last point, more coherent solutions were proposed such as: Even if they were domiciled abroad, they would still need to pay the ISF on French real estate, so therefore it is unlikely, that the ISF motivated them to leave France. We will problématiqhe propose further reforms, inspired by other European regimes, in the area of standardising property evaluation methods and clarifying sanctions for fraud 2.

problématique dissertation qpc

At the same time, the opening of the EU borders and multiple exchange programs such as Erasmus, Socrate, Comenius, and Leonardo Da Pfoblématique has improved the international mobility of the new generation of EU citizens. In countries where the birth rate is under two children per women such as France or Germany, integrating children in the wealth taxation threshold of the household might as well encourage an increased birth rate.

problématique dissertation qpc

Granted, in the aftermath of the crisis, the State needed more income, in particular coming from taxes, ;roblématique it is logical that the richest participate more in this national endeavour. This case, sadly unusual, shows that underestimation of patrimonies for the calculation problémztique ISF can be dangerous. However, it might increase with the coming of a new generation who knows more foreign languages and who are less sedentary than their parents It was argued that allowing married couples to benefit from two free-of-tax thresholds in France would be unfair because it would imply, to preserve public finance, a decreased wpc the taxation threshold and the integration of the middle class under the ISF scope It is however, too early to propose any concrete solution.

deforestation essay in marathi | bivdbsx

Consequently the available data tend to indicate that tax-motivated expatriation is still a negligible problem at the moment since it concerns only few individuals. Inthe Disserattion Court refused to answer this question, affirming that it already declared that the IGF complies qc the Constitution in Partially exempted properties 25 II.


The French Communist Party proposes to double the rate of the tax instead of increasing the VAT on some product that the poorest households need to have access to Piece of art is indeed a very interesting exemption to study since, despite the fact that many argue it is a present for the richest household, some well-founded arguments support the existence of such an exemption. Therefore it is important to note that many factors that might not have played in favour of tax expatriation in the past decades might now encourage it in the near future.

It is, however, important to note that the German solution is more protective of taxpayers and their whole family. The second argument was that individual taxation of married couples would force them to fictively operate a liquidation of their matrimonial regime each year These controversies, extensively covered by the press42, makes it necessary to drastically reform the tax regime.

The legality of this exemption in regard to the principle of constitutional value of equality in front of government encumbrance is consequently questionable. A solution to this controversy, without damaging public finance, would be to increase the progressivity of the scale.

It is, therefore, the expression of the legally binding principle of fraternity, that is vector for social value of the welfare State The progressivity of the scale up to 1. After having outlined the debates surrounding the reintroduction of the wealth tax in Germany 1it is necessary to examine the German debates on the modalities of the reintroduction 2. Taxpayers Identifying a taxpayer for the ISF requires determining who they are 1 and the extent of their obligations if an internationalised context exists 2.