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Prélèvements sociaux (CSG CRDS) sur l'immobilier des non-résidents : la CJUE condamne la France

Prélèvements sociaux (CSG CRDS) sur l'immobilier des non-résidents : la CJUE condamne la France

La Cour de justice de l'Union européenne (CJUE) a rendu le 26 février 2015 sa décision en réponse à la question préjudicielle que lui avait posée le Conseil d'Etat en juillet 2014. le 11 mars dernier nous avions communiqué les informations suivantes:

 

Prélèvements sociaux (CSG CRDS) sur l'immobilier des non-résidents : la CJUE condamne la France

"Le 26 février 2015, la CJUE (Cour de Justice de l’Union Européenne) a condamné la France au titre de la taxation aux prélèvements sociaux (CSG, CRDS et assimilés) prélevés au taux de 15.5% sur (i) les revenus immobiliers (loyers) de source française et (ii) les plus-values immobilières de source française encaissés par les personnes physiques non résidentes (en l'espèce résidente dans l'UE).

Il nous dores et déjà donc opportun d’engager une demande de remboursement pour la période non prescrite, donc depuis l'origine de cette CSG pour non-résidents (votée à l'été 2012), et déjà appliquée sur les revenus réalisés en 2012 et 2013.

Pour ce qui est des non-résidents hors UE dès lors qu'ils sont soumis à la sécurité sociale locale de leur pays de résidence ou d’activité, il semble qu’une même action puisse être diligentée. En conséquence, pour les non-résidents hors UE, notamment ceux situés dans un pays ayant conclu avec la France une convention de sécurité sociale (environ 40 pays), le dépôt d'une réclamation contentieuse à titre conservatoire est également opportun, dès à présent, pour interrompre la prescription.

Pour bénéficier de cette jurisprudence, les contribuables devront notamment justifier du fait qu'ils sont assujettis à la sécurité sociale dans leur pays de résidence".



Dans l'attente de la décision du Conseil d'Etat et des conséquences que le Gouvernement décidera d'en tirer, les prélèvements sociaux demeurent applicables au titre des revenus 2014, déclarés en 2015. Ils figureront donc sur les avis d'impôt des contribuables relevant du service des impôts des non-résidents.

Aussi, est-il inutile de contacter ce service sur ce sujet, ce dernier n'étant pas en mesure, à ce stade, d'apporter plus de précisions. cependant il est toujours utile à titre préventif de manière à ne pas être prescrit de déposer une réclamation à ce sujet.

Nous restons à votre disposition pour ces démarches.

Publié le 24/07/2015

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