France’s Constitutional Court Upholds Digital Services Tax as Constitutional, Valid for Budgetary Purposes

France’s Constitutional Court upheld the Digital Services Tax (DST), ruling it constitutional. The 3% tax, introduced in 2019, applies to companies with global revenues over EUR 750 million and French revenues above EUR 25 million. The Court found the tax served a valid budgetary purpose, was based on fair criteria, and did not violate constitutional principles. Claims of double taxation and excessive burden were rejected. The case was initially brought by Digital Classifieds France, which argued the tax violated constitutional equality principles.

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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