TAXATION: FRANCE AND SPAIN WARNED FOR FLOUTING DIRECT TAX LAWS.
France.The Commission has decided to refer France to the Court of Justice because income derived respectively from a range of different types of investment does not qualify for a reduced rate of tax - particularly not a reduced rate of withholding tax - unless the debtor is resident or established in France. The sources in question are interest, arrears and other profits from State funds, bonds, shareholdings, bills and other debt securities, deposits, sureties and current accounts as well as income derived from the capitalisation of bonds or contracts and other similar investment. French taxpayers are effectively deterred from entering into such contracts with debtors established or resident outside the country. This legislation therefore impedes the freedom of persons established outside France to provide financial or insurance services in France and is a hindrance to the free flow of capital (Articles 49 and 56 of the EU treaty). France has not amended its legislation despite a reasoned opinion sent by the Commission on July 25, 2001.Spain.In a reasoned opinion addressed to...
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