The Resource France : treatment of capital gains on sale of securities - retroactive application of new rules

France : treatment of capital gains on sale of securities - retroactive application of new rules

Label
France : treatment of capital gains on sale of securities - retroactive application of new rules
Title
France : treatment of capital gains on sale of securities - retroactive application of new rules
Creator
Subject
Language
eng
Summary
France has enacted its revenue legislation for 2014 which - as concerns capital gains taxes realised by individuals - deals retroactively with legislation that first became law in November 2012 but was never implemented until now. This means that sales of securities made as early as 1 January 2013 will be taxed under rules that are significantly different than those that were actually in effect on the date of the sale. The good news is that, in most cases, the treatment under the new law is more favourable than the previous tax rules. This article looks into this legislation
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
Guionnet Moalic, C
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • retroactivity
  • securities
  • progressive income tax
Label
France : treatment of capital gains on sale of securities - retroactive application of new rules
Instantiates
Publication
Label
France : treatment of capital gains on sale of securities - retroactive application of new rules
Publication

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