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  • Service: Tax, International Corporate Tax, Global Indirect Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 1/4/2013

France - Review of tax changes enacted for 2013 

January 4:   In France, tax legislation was passed in December 2012, and then considered by the Constitutional Court on 29 December 2012, when certain tax measures were found to be invalid.

In general, most of the tax changes aim at reducing the deficit by raising revenue (increased taxation) from all taxpayers—with a focus on large corporate taxpayers and individual taxpayers considered to be wealthy.


Read a January 2013 report [PDF 218 KB] prepared by FIDAL* that summarizes the main measures enacted following the decision of the Constitutional Court: Year- End Tax Changes:
Finance Act for 2013 and 3rd Corrective Finance Act for 2012


* FIDAL is an independent legal entity that is separate from KPMG International and its member firms




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