Brussels, 29/10/2010 (Agence Europe) - On Thursday 28 October 2010, the European Commission opened infringement proceedings against the French “tax shield” on the grounds that it discriminates against people who are not registered for tax purposes in France even though they receive most of their income and are mainly taxed in France. The upper limit on the French capital gains tax (ISF) is also criticised to ensure that the total of the ISF and income tax does not exceed 85% of new taxable household income. The Commission believes the latter measure is against EU rules because it only applies to people domiciled in France. The third Commission complaint is that the calculation of how much tax has been paid in order to calculate the 50% threshold and any tax to be reimbursed only takes account of tax paid in France. (O.L. trans fl)