L’amministrazione finanziaria francese ha predisposto alcune FAQ in cui si evidenziano gli effetti della Brexit nel campo delle imposte sui redditi.
Viene precisato, ad esempio che:
- i consolidati fiscali in cui sono presenti società inglesi, o stabili organizzazioni francesi di società inglesi, decadono
- gli utili pagati dalle società figlie francesi alle società madri britanniche scontano la ritenuta del 15% prevista dalla Convenzione Francia – Regno Unito (l’aliquota è pari a zero, sempre secondo la Convenzione, se le partecipazioni sono almeno pari al 10%)
In altre parole, vengono quindi meno le disposizioni nazionali che attuano le libertà fondamentali dell’Unione europea (es. diritto di stabilimento).
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