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Article: SOCIAL POLICY: FRANCE INDICTED FOR FAILURE TO COMPLY WITH SOCIAL SECURITY LEGISLATION.
- Article from:
- European Report
- Article date:
- September 15, 1999
CopyrightCOPYRIGHT 1999 Europe Information Service. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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In France, the "contribution towards the repayment of the social security debt" was levied by the tax authorities for the first time in 1996 with a view to scaling down the country's massive debt in the social security sector for the years 1994, 1995 and 1996. The "generalised social security contribution" is levied directly by the social security authorities along the same lines as the former, but, with regard to French residents who receive their income from outside France, it was dropped in 1994 because of the difficulties involved in collecting it. The common factor involved in these two taxes is that they are levied on substitute incomes, such as pensions and ...