I am a non-resident and my appeal in respect of DREYER case law (social levies) has not been processed

In the so-called Dreyer judgment of 1 July 2019, the Conseil d'Etat (French Supreme Administrative Court) held that a change to the allocation of social levies on investment income, introduced by the Social Security Budget Act for 2016, had not allowed compliance of these taxes with European Union law to be ensured.

Following this decision, the Non-Residents Tax Directorate (DINR) has received a large number of appeals.

If you have filed an appeal with this Directorate, you should allow several months for it to be processed. In all cases, you will be sent a reply as soon as reasonably possible. As a result, there is no need to recontact the DINR.