In this briefing, Patrick Delas, solicitor - senior associate - avocat, discusses the decision of 7 June 2012 (n°11VE03607) in which the administrative court of appeal of Versailles (Cour administrative d'appel de Versailles) ruled that the rate of 33.1/3% applicable to residents outside the EU complies with the EU legislation.

French Capital Gains Tax - The rate complies with European Legislation.pdf