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ARTICLE · 02 AUGUST 1996

Personal Income Tax

SG Archibald Andersen
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FranceLitigation, Mediation & Arbitration
OFFSET OF THE LOSSES

The investment security sale earnings governed by article 92 B of the French General Tax Code and taxable at a fixed rate according to Article 200 A of the above-mentioned code are not part of the composition of the global net income mentioned in Articles 1st and 13-2 of the French General Tax Code on which may be allocated, by application of Article 156-1 of the same code, a loss noticed in a category of incomes.

Therefore, a request for the allocation of a loss, noticed in the category of the industrial and commercial earnings on profits aimed at by Article 92 B, has be rejected (Administrative Court of Appeal of Nancy, December 28, 1995, no. 94-1449).

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