Matter
Decision of the Paris Court of Appeal in case RG 18/10159 dated 16 September 2019
- 16 September 2019France
16 September 2019France
Decision of the Paris Court of Appeal in the case RG 18/10159 dated 16 September 2019
Paris Court of Appeal
- Decision summary
- The Paris Court of Appeal confirmed the 19 February 2018 judgment rejecting Mr [E] [I] and Ms [D] [Y] spouse of [I]'s challenge to additional solidarity tax on wealth assessments for 2005 and 2006. It held that the six-year tax recovery period applied, the tax adjustment proposal was sufficiently reasoned, the Baudinter shares did not qualify as professional assets exempt from the tax, and the valuation of the disputed holdings was upheld. The appellants were ordered to bear the costs and their claim for procedural costs was rejected.
Supporting details
3 authorities · 10 participantsMr [E] [I]
- Representative
- Maryse TIRARD-NAUDIN (For: Mr [E] [I] · Ms [D] [Y] spouse of [I])
- Representative
- Ouri BELMIN (For: Mr [E] [I] · Ms [D] [Y] spouse of [I])
Ms [D] [Y] spouse of [I]
- Representative
- Maryse TIRARD-NAUDIN (For: Mr [E] [I] · Ms [D] [Y] spouse of [I])
- Representative
- Ouri BELMIN (For: Mr [E] [I] · Ms [D] [Y] spouse of [I])
Regional Director of Public Finances for Île-de-France and the Department of [Location 11]
- Representative
- Guillaume MIGAUD (For: Regional Director of Public Finances for Île-de-France and the Department of [Location 11])
Paris Court of Appeal
- Judge
- Edouard LOOS
- Judge
- Sylvie CASTERMANS
Other
- Institutional administrator
- Cyrielle BURBAN