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Why France’s social VAT could make life harder for taxpayers

20 January 2012

Salman Shaheen - ITR


France is pressing ahead with what it is calling a social VAT to reduce labour costs and stimulate jobs, but it could end up producing bigger headaches for companies.

The plans, to be implemented before the presidential election in April, will see France’s 19.6% VAT rate raised to finance cutting employer social security contributions. In this, France is looking to the perceived success of German competitiveness after its neighbour hiked VAT to 19% in 2007 for the same reasons.

“Officially, the French government says that the importations made in France are less taxed then the goods produced in France because the foreign companies do not bear the important social security charges that French established companies have to pay on wages paid in France,” said Gwenaëlle Bernier, an indirect tax partner at Fidal Direction Internationale.



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