France has also been formally requested by the Commission to amend its legislation governing its tax shield and the capping of the solidarity tax on wealth in order to bring it into line with European Union law, particularly in relation to the free movement of persons, workers and capital. The request takes the form of a reasoned opinion.

The tax shield is a cap placed on the combined taxes paid by a taxpayer in France which is fixed at 50% of their income, the remaining amount being eligible for a refund. Without challenging the principle of this capping, the Commission considers that certain aspects of its application are contrary to EU law, particularly with regard to persons who are able to benefit from the tax shield and the taxes which are taken into account in its calculation.

The tax shield does not apply to persons who are not resident for tax purposes in France, even if they earn most of their income in France and are primarily eligible to pay tax in that country. The Commission views this limitation as a contravention of the free movement of persons and workers provided for under Articles 21, 45 and 49 of the Treaty on the Functioning of the European Union.

The application of a cap on solidarity tax on wealth contravenes EU law in the same way as the tax shield, insofar as the cap only applies to persons who are domiciled in France. This also impedes the free movement of persons and workers which is provided for under Articles 21, 45 and 49 of the Treaty on the Functioning of the European Union.

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