Overview

The French tax landscape consists of levies, some of which are unique in nature. This is particularly true of social security contributions, which are tax-like levies with a social purpose. These contributions fall at times under the category of taxes and at other times under that of social security contributions, so much so that even tax professionals can be misled by them (scope of application, deductibility, jurisdiction). Yet these levies can no longer be ignored, as they play a significant role in the daily life of the average taxpayer: rates are skyrocketing while everyone (or nearly everyone) pays them, whereas income tax affects fewer than one in two French tax households. Recent disputes regarding the nature of these social contributions have highlighted the difficulty French courts and the European Court of Justice face in harmonizing their analyses. This is an ideal opportunity to take stock of these levies, to understand how they work, and to move closer to a conclusion regarding their definition.

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9786630013832

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