Administrative guidance regarding digital services tax held invalid (Conseil d’Etat decision)

The French supreme administrative court (Conseil d’Etat) yesterday issued a decision regarding the digital services tax, and holding invalid certain paragraphs of the French administrative guidance that deny the benefit of an exception to the tax for the supply of digital content to multi-player online games—provisions that could be so broadly interpreted that they captured within the scope of the digital services tax, an entire sector of activity that had been expressly excluded by the statutory language.

Source KPMG

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