note that the expression is “telles que”, which is generally interpreted as non-limitative in most situations. However, I would add that most of the exemplified exclusions appear to be attached directly to the person, rather than for a reason indirectly attached to the person.
You would probably have to search EU case law on the direct or indirect attachment of the reason to a person falling under the specified stipulation. If there is none, it could make for some interesting future litigation…
I imagine it would depend on the overall picture at the end of the five years.
If the person has spent minimal time in France throughout it might be felt that whilst they liked the idea of living in France and dreamed of moving during transition they did not actually do so. I expect there are many Brits in that position. I personally know more than a few who would have dearly loved to get themselves over here but who were prevented from doing so by family or work commitments. Whether or not you are covered by the WA is about what decisions you made and where you actually spent your time before and after transition, not on where you would have liked to spend your time if things had been different.
But if I have understood your situation I do not see the problem because if you have moved to France, your wife will be able to join you in the future. It may be more faff but there is no question over her right to do so.
Were I working for impots.gouv.fr , and given that bureaucracy is a national sport, I would challenge myself to a New Year Fraud Hunt thus:
Contact colleagues at Service-Publique.fr - request digital listing of all 10 year Carte de Séjour WA PR applications made during 2020-2021. Note declared commencement date of “résidence"
cross-check names of CdS WA PR applicants against paiements des impôts annuaire
Pursuant to Article 1729 of Le Code Général des Impôts - notify above “résidents” to supply documentation of fiscal tax filing for each and every year they have declared on CdS applications that they were “ régulièrement résidents ” in France. The tax law enables 10 years pursuit in arrears
cross-check names of CdSPR applicants against payments of Taxe d’Habitation, applicable for owners of second homes with principal residence in UK, but exempt for bona fide full time residents of France.
double-check declaration of international property and income outside of France - forward for IFI Impôt sur la Fortune Immobilière examination to impôts.gouv.fr
Seems to me something of the shortfall of revenues accumulated during the pandemic may be at least in part recouped.
Either that, or a large garbage bag load of returned fraudulently obtained Cartes de Séjour WA PRs goes to recycling.
Frankly, and I don’t want to sound rude here, I personally would hope in a country of 67 million and having given out astonishing sums of money to support people and businesses at a time of crisis not seen probably since world war 2, of the many many jobs the impots people would have, bothering in any real way with the 160k ish CDS WAs that have been given out is somewhere near the very bottom, unless of course the 160k recipients are billionaires hiding funds in some tax haven…
France has very strict privacy and confidentiality laws that apply to the authorities as much as, if not more than to private companies and individuals. One department can’t simply ask another department to share personal information.
I remember that when healthcare switched from CMU to PUMA and URSSAF was charged with calculating cotisations based on information about income submitted on the income declaration submitted to the tax office (previously inactifs had had to fill in a separate income declaration to URSSAF for this purpose), the Senat had to debate and approve the transfer of data from the fisc to URSSAF.
Additionally, the tax office cannot simply demand taxes if a person did not meet the criteria for tax residency. Holding a WA CdS is not, in itself, a criterion for tax residency. It may be that a person who has a WACdS and has not filed taxes has committed fraud, but they have not committed tax fraud so it is not the fisc’s business. The penalty for making a fraudulent application for a CdS is a different matter altogether.
Maybe but they also have a cavalier attitude to collecting debt without any background checks.
3 years ago we were advised by our bank that almost 1000 euros was about to be paid from our account because the Impots had told then to and the bank were charging 10% for the privilege of doing so.
After phone calls to the impot it turned out that there was another woman in our department with the same name who owed the debt and the Impots hadn’t bothered to check anything beyond the name, not even the address!
In fairness to the impot they refunded the charge and apologised but try as we might they wouldn’t refund the 100 euros that the bank charged, neither would the bank.
I feel sure that if the Impots think there are taxes avoided that should have been paid they, like any country will pass info between departments to get their slice of cake.
But that is a good revenue stream for the Impots and there are many second homes. My guess is that British second homes are an extreme minority of the total in France.
Be patient, the fraudsters will be found out.
The current exemptions / reductions are all based on declared income via the tax return, therefore a lack of tax return for someone claiming principal home / residency will surely trigger an investigation ? I hope
Not quite.
The theshold has been increasing year on year.
For 2022 you only pay TdH if your RFR is above around 50k.
That is rather far above the tax threshold!
Recent events seem to indicate that for English people of privilege integrity is an inconvenience, “sorry” is just a word to be used to avoid punishment and rules are merely guidelines.
I also recommend NOT following the media. There are moments when it’s a good idea to step away from it all. It’s an industry that thrives on the dark side and there is more to life than that.
January is a tough month for many people. Is it the second or the third weekend of this month when people are at their most depressed?
Hi @Susannah
Switch off from world events… we have no say in things, so just let it all go…
As the others say… get out and stroll (if you can). The natural world is all around us and there’s much to see and smile at, even at this time of year.
If you can’t get out… sit by a window and just watch… the skies, the trees… birds… whatever. Let yourself relax as you home in on something which catches your eye…
You are not alone in feeling down and I hope you feel better soon.
Thank you so much, kind people. 100% agree - I shall avoid reading all news until Easter!
I do walk with my dogs three times a day and you are very right, nature is beautiful and rejuvenating. I also try to only watch comedies on Netflix. The Swedish ones are surprisingly laugh-out-loud-'til-you-cry good.
I live in the village full time and dearly want to find somewhere local where I can contribute as a volunteer. Does anyone know any good numbers / websites? I am in Vaucluse and pretty much open to anything as long as not too far away because I need to bus or ask my husband to drive me. My French is fine and I am not the least bit shy about speaking while waving, so am ready to go
Back to Wordle then…
. These days I wake up a little depressed by the state of the world 
