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Europe Daily Bulletin No. 9638

9 April 2008
Contents Publication in full By article 33 / 42
GENERAL NEWS / (eu) eu/court of justice
Social contributions may be considered as taxes on income in context of double taxation agreements

Brussels, 08/04/2008 (Agence Europe) - On Thursday 3 April, the Court of Justice decided that the French taxation regime may, without being in breach of Community law, consider a number of social contributions as income tax. The national courts may therefore decide one way or another, as long as access to related social services is not brought into question (Case C-103/06).

Philippe Derouin, a lawyer in Paris and in the United Kingdom but resident in France, contributes to the French health...

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