{"id":5427,"date":"2017-05-15T16:52:01","date_gmt":"2017-05-15T15:52:01","guid":{"rendered":"https:\/\/unionsyndicale.eu\/?p=5427"},"modified":"2023-12-11T17:02:12","modified_gmt":"2023-12-11T16:02:12","slug":"taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned","status":"publish","type":"post","link":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/","title":{"rendered":"Taxation of real estate income of current and former civil servants: France condemned!"},"content":{"rendered":"<section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"g-cols wpb_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"vc_col-sm-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column us_custom_432d3f53\"><div class=\"wpb_wrapper\"><p>In French only !<\/p>\n<p>European Court of Justice ruling &#8211; CSG and CRDS on real estate income in France<\/p>\n<p>An important ruling (<a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:62015CJ0690\">C-690\/15<\/a>) has just been handed down concerning tax protection for agents of European and international organizations with real estate income in France. The European Court has confirmed that its ruling in case <a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:62013CJ0623\">C-623\/13<\/a> also applies to civil servants, agents and pensioners of European institutions, and that France cannot therefore tax their property income under the CSG (contribution sociale g\u00e9n\u00e9ralis\u00e9e) and CRDS (Contribution pour le remboursement de la dette sociale). A procedure for repayment of the sums wrongly deducted will have to be initiated.<\/p>\n<p><a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/HTML\/?uri=CELEX:62015CJ0690\">Read the ruling of May 10, 2017 (C-690\/15)<\/a><br \/>\n<a href=\"http:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/PDF\/?uri=CELEX:62013CJ0623\">Read the judgment of February 26, 2015 (C-623\/13)<\/a><\/p>\n<\/div><\/div><div class=\"w-separator size_large\"><\/div><div class=\"w-separator size_medium with_line width_50 thick_3 style_solid color_primary align_center\"><div class=\"w-separator-h\"><\/div><\/div><\/div><\/div><\/div><div class=\"vc_col-sm-2 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Court of Justice of the EU: tax protection for agents of European organizations with real estate income in France in the spotlight.<\/p>\n","protected":false},"author":2,"featured_media":5425,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[70],"tags":[],"dossier-special":[],"class_list":["post-5427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>taxation-of-real-estate-income-of-current-and-former-civil-servants-france<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"taxation-of-real-estate-income-of-current-and-former-civil-servants-france\" \/>\n<meta property=\"og:description\" content=\"Court of Justice of the EU: tax protection for agents of European organizations with real estate income in France in the spotlight.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/\" \/>\n<meta property=\"og:site_name\" content=\"Union Syndicale\" \/>\n<meta property=\"article:published_time\" content=\"2017-05-15T15:52:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-11T16:02:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/unionsyndicale.eu\/wp-content\/uploads\/2023\/12\/Fotolia_92069165_XS.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1021\" \/>\n\t<meta property=\"og:image:height\" content=\"510\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/\"},\"author\":{\"name\":\"Editor\",\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/#\\\/schema\\\/person\\\/1f54b67cf7545ab1a09c045a5ea7305f\"},\"headline\":\"Taxation of real estate income of current and former civil servants: France condemned!\",\"datePublished\":\"2017-05-15T15:52:01+00:00\",\"dateModified\":\"2023-12-11T16:02:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/\"},\"wordCount\":204,\"image\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/unionsyndicale.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Fotolia_92069165_XS.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/\",\"url\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/\",\"name\":\"taxation-of-real-estate-income-of-current-and-former-civil-servants-france\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/unionsyndicale.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Fotolia_92069165_XS.jpg\",\"datePublished\":\"2017-05-15T15:52:01+00:00\",\"dateModified\":\"2023-12-11T16:02:12+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/#\\\/schema\\\/person\\\/1f54b67cf7545ab1a09c045a5ea7305f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/#primaryimage\",\"url\":\"https:\\\/\\\/unionsyndicale.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Fotolia_92069165_XS.jpg\",\"contentUrl\":\"https:\\\/\\\/unionsyndicale.eu\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/Fotolia_92069165_XS.jpg\",\"width\":1021,\"height\":510},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxation of real estate income of current and former civil servants: France condemned!\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/\",\"name\":\"Union Syndicale\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/#\\\/schema\\\/person\\\/1f54b67cf7545ab1a09c045a5ea7305f\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/22f880371df236225c024d6f45b43e72df0e2e99b74db7719f50c1162d0a5146?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/22f880371df236225c024d6f45b43e72df0e2e99b74db7719f50c1162d0a5146?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/22f880371df236225c024d6f45b43e72df0e2e99b74db7719f50c1162d0a5146?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\\\/\\\/unionsyndicale.eu\\\/en\\\/author\\\/asmayani-kusrini\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"taxation-of-real-estate-income-of-current-and-former-civil-servants-france","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/","og_locale":"en_US","og_type":"article","og_title":"taxation-of-real-estate-income-of-current-and-former-civil-servants-france","og_description":"Court of Justice of the EU: tax protection for agents of European organizations with real estate income in France in the spotlight.","og_url":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/","og_site_name":"Union Syndicale","article_published_time":"2017-05-15T15:52:01+00:00","article_modified_time":"2023-12-11T16:02:12+00:00","og_image":[{"width":1021,"height":510,"url":"https:\/\/unionsyndicale.eu\/wp-content\/uploads\/2023\/12\/Fotolia_92069165_XS.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/#article","isPartOf":{"@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/"},"author":{"name":"Editor","@id":"https:\/\/unionsyndicale.eu\/en\/#\/schema\/person\/1f54b67cf7545ab1a09c045a5ea7305f"},"headline":"Taxation of real estate income of current and former civil servants: France condemned!","datePublished":"2017-05-15T15:52:01+00:00","dateModified":"2023-12-11T16:02:12+00:00","mainEntityOfPage":{"@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/"},"wordCount":204,"image":{"@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/#primaryimage"},"thumbnailUrl":"https:\/\/unionsyndicale.eu\/wp-content\/uploads\/2023\/12\/Fotolia_92069165_XS.jpg","articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/","url":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/","name":"taxation-of-real-estate-income-of-current-and-former-civil-servants-france","isPartOf":{"@id":"https:\/\/unionsyndicale.eu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/#primaryimage"},"image":{"@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/#primaryimage"},"thumbnailUrl":"https:\/\/unionsyndicale.eu\/wp-content\/uploads\/2023\/12\/Fotolia_92069165_XS.jpg","datePublished":"2017-05-15T15:52:01+00:00","dateModified":"2023-12-11T16:02:12+00:00","author":{"@id":"https:\/\/unionsyndicale.eu\/en\/#\/schema\/person\/1f54b67cf7545ab1a09c045a5ea7305f"},"breadcrumb":{"@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/#primaryimage","url":"https:\/\/unionsyndicale.eu\/wp-content\/uploads\/2023\/12\/Fotolia_92069165_XS.jpg","contentUrl":"https:\/\/unionsyndicale.eu\/wp-content\/uploads\/2023\/12\/Fotolia_92069165_XS.jpg","width":1021,"height":510},{"@type":"BreadcrumbList","@id":"https:\/\/unionsyndicale.eu\/en\/taxation-of-real-estate-income-of-current-and-former-civil-servants-france-condemned\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/unionsyndicale.eu\/en\/"},{"@type":"ListItem","position":2,"name":"Taxation of real estate income of current and former civil servants: France condemned!"}]},{"@type":"WebSite","@id":"https:\/\/unionsyndicale.eu\/en\/#website","url":"https:\/\/unionsyndicale.eu\/en\/","name":"Union Syndicale","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/unionsyndicale.eu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/unionsyndicale.eu\/en\/#\/schema\/person\/1f54b67cf7545ab1a09c045a5ea7305f","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/22f880371df236225c024d6f45b43e72df0e2e99b74db7719f50c1162d0a5146?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/22f880371df236225c024d6f45b43e72df0e2e99b74db7719f50c1162d0a5146?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/22f880371df236225c024d6f45b43e72df0e2e99b74db7719f50c1162d0a5146?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/unionsyndicale.eu\/en\/author\/asmayani-kusrini\/"}]}},"_links":{"self":[{"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/posts\/5427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/comments?post=5427"}],"version-history":[{"count":1,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/posts\/5427\/revisions"}],"predecessor-version":[{"id":5428,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/posts\/5427\/revisions\/5428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/media\/5425"}],"wp:attachment":[{"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/media?parent=5427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/categories?post=5427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/tags?post=5427"},{"taxonomy":"dossier-special","embeddable":true,"href":"https:\/\/unionsyndicale.eu\/en\/wp-json\/wp\/v2\/dossier-special?post=5427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}