Consequently, in regard to the cost of information and the particularity of the ISF, the mere existence of this tax does not constitute a breach of EU law. Consequently, to avoid paying the wealth tax, someone arriving in France should only invest outside of France In times of financial crisis, renouncing such a significant source of State income seems foolish. On this last point, more coherent solutions were proposed such as: A bad political idea, on such a sensitive topic as the ISF might be very risky in France with the culture of strike and demonstration inherited from the Revolution In the end, the only ones subjected to the ISF are French residents that are big companies shareholders

Right to privacy of factual couples b. If, in France, the amount of money brought to the State by the ISF is obvious, in Spain the exact amount is more complicated to evaluate because it is divided between federated States A decision of the Constitutional Court of recognises constitutional value of the principle of proportionality. It does not only represent a moral obligation. Eventually, those who cannot afford to buy their own flat might have to pay this tax After reviewing the scope of the Patrimonio 1 , it is necessary to examine how to determine the tax due 2.

In order to avoid such problems, solutions must be found. 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.

The scope of the French wealth tax will need to be modified in order to refocus wealth tax on wealth.

At this point in time, it is problématiquf too early to develop a precise solution to this hypothetical problem, especially since with the system of unanimous voting, a harmonisation of the various tax regimes is very unlikely. They will therefore be exempted from the ISF for their properties abroad during these five years Evolution of the Patrimonio 31 B.


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Two options are possible: If the good is partially exempted from ISF, the loan to buy the good will only be partially deductible However, specific legal regime exists disxertation impatriates French taxpayers domiciled abroad the 5 previous years60 and owners of property in France domiciled abroad. This case, sadly unusual, shows that underestimation of patrimonies for the calculation of ISF can be dangerous.

The progressivity of the scale up to 1. Tax motivated expatriation from a general perspective 2.

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Personal property 26 2. A solution to this controversy, without damaging public finance, would be to increase the progressivity of the scale.

Even at an EU level, a workshop has recognised that wealth taxation and increased taxation has some benefits especially in a post crisis context where the demand for equity is so high.

In this global EU context, there are many questions regarding the possible future of the French wealth tax.

Since the XXth Century, dissertatjon is very common when drafting a new reform to examine other legal regimes If it might need some reforms, an abolition would be ill-advised.

Reforming cissertation content of the law to better protect rights 1. In order to solve current problems, lessons can be drawn out of other EU legal regimes such as Spain or Germany, leading to a bottom-up harmonisation of EU-law This rule has the advantage of avoiding dismemberments of the right of ownership aimed solely at escaping tax while also transferring bare ownership to non — taxable heirs By Jean Armand Figeac.

It is necessary to establish some solution at the EU level in order to avoid damaging personal tax competition between MS, as well as restriction of the freedom of movement via a wealth tax. A bad political idea, on such a sensitive topic as the ISF might be very risky in France with the culture of strike and demonstration inherited from the Revolution The controversies around this exemption will be further detailed later.


If properties taxation was already used, in Europe since the Antiquity2, it is arguable that in France, the idea of a tax on the wealthiest oroblématique properties was ptoblématique after the French revolution, in with the instauration of proportional tax on door and windows.

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The same kind of measures, in order to avoid harmful practices, have already been taken at the EU-level in regard to business taxation Totally exempted properties 24 ii. Assessment of good values 38 ii.

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The necessity to refocus wealth tax on wealth InISF opponents argued that the ISF should be eliminated because its scope targets already heavily taxed properties, while wanting to avoid the accumulation of goods being passed down through generations The same EU commitment has forced Spain to reintroduce the Patrimonio in order to balance its finance in dissertatiin post crisis context This proposal was again very controversial, and rejected because of the huge protests of Professionals from the art market and the low profit it would have brought to the State budget estimated around maximum million Problématque The second chapter will argue that a future reform for the French wealth tax will result in a harmonisation of EU taxation law.

In order to find the best option available, a comparison of the French wealth taxation on this point with the Spanish or German one is to recommended. Debates surrounding the reintroduction itself The recent debate on the reintroduction of a wealth tax in Qpd relies on two keys elements:

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