French Constitutional Court to Rule on Constitutionality of 3% Digital Services Tax

• France’s Constitutional Court will review the 3 percent digital services tax for constitutional compliance
• The review follows a referral from the Supreme Administrative Court
• The tax applies to companies with global revenue over EUR 750 million and digital services revenue in France over EUR 25 million
• Digital Classifieds France claims the tax violates equality principles under the Declaration of the Rights of Man and of the Citizen
• Concerns include inequality between taxed and exempt companies, discriminatory exclusions, unequal treatment of digital services, flawed territoriality rules, inconsistent calculations, excessive thresholds, and enforcement disparities affecting foreign operators
• A decision from the Constitutional Court is expected soon

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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