Les mesures fiscales adoptées par la France dans le cadre de la crise sanitaire du Covid 19

Abstract

While the Covid 19 crisis had major consequences in many French law areas, it has not, however, given rise to a major overhaul of the French tax system. Indeed, the legislator did not significantly modified the major taxes, whether for individuals or for companies. It preferred short-term, one-off and non-permanent reforms. In addition to specific measures directly linked to the health emergency (such as 0% VAT for vaccines against covid-19 and screening tests), the action of the legislator has developed around three axes. First of all, many measures have been taken to grant payment facilities to companies. Secondly, specific measures were adopted in terms of rent waivers to deal with the consequences of the various lock-downs and the “freezing” of economic life thereof. Finally, the legislator has apprehended the consequences of deficits linked to the slowdown of the economy to introduce possibilities of early repayment of deficit carry-back claims. Unlike other branches of law, the COVID 19 crisis did not therefore play the role of accelerating changes in taxation system.