Advocate General Sharpston, has issued an Opinion in the case of Ministre de l'Economie et de Finances v Gerard de Ruyter to say that the social contributions which France has imposed on non-residents since 2012 fall under the scope of EU Regulation 1408/71.  If this opinion is followed by the European Court of Justice (ECJ), this would have the effect of deeming those contributions contrary to Article 48 of the Treaty on the Functioning of the European Union and France may be forced to reimburse those who have been affected.

Patrick Delas, senior associate in the French team, and Christopher Salomons, solicitor in the private client group, highlight the importance of lodging a provisional claim for a tax refund before 31 December 2014.

Update in the matter of the EU proceedings against France Dec 2014.pdf