CASE COMMENTS: PUBLIC ACTIONS - FRANCE - PRINCIPLE OF EQUALITY - TAX - IMPORT OF PRECIOUS OBJECTS

Principle of equality: The French Constitutional Council considers that part of the legislative provisions instituting the tax on the transfer and export of precious objects was contrary to the principle of equality (M. Louis-Christophe L.)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. The Constitutional Council was seized of the constitutionality of certain provisions of Article L. 150 of the General Tax Code ["CGI"]. Articles 150 VI to 150 VM of the CGI instituted a specific tax on precious metals and objects. This taxation is a flat-rate tax on the sale price of the property, and not on the capital gain realized. This specificity is justified by the difficulty of objectively determining and justifying the value of

Access to this article is restricted to subscribers

Already Subscribed? Sign-in

Access to this article is restricted to subscribers.

Read one article for free

Sign-up to read this article for free and discover our services.

 

PDF Version

Author

  • University Paris II Panthéon‑Assas

Quotation

Jeremy Martinez, Principle of equality: The French Constitutional Council considers that part of the legislative provisions instituting the tax on the transfer and export of precious objects was contrary to the principle of equality (M. Louis-Christophe L.), 27 November 2020, Concurrences N° 2-2021, Art. N° 100575, pp. 193-194

Visites 25

All reviews