French Constitutional Court Upholds Constitutionality of 3% Digital Services Tax

The French Constitutional Court ruled that the 3 percent digital services tax is constitutional. The tax applies to revenue from online advertising and user data sales, as well as intermediation services. It targets companies with global turnover over EUR 750 million and French turnover over EUR 25 million. A taxpayer challenged the tax, claiming it violated the principle of equality among taxpayers. The court found the tax’s scope and methodology to be in line with constitutional principles.

Source: taxathand.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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