French Constitutional Council Upholds Digital Services Tax, Confirms Compliance with Constitution

• The French Constitutional Council upheld the digital services tax provisions.
• The tax is based on revenue from digital services in France and is not considered disproportionate.
• The tax applies uniformly to all companies meeting the liability thresholds, regardless of their residence.
• Dual revenue thresholds align with the goal of targeting large digital service providers.
• The provisions are consistent with the French Constitution and remain valid.
• The decision supports the legal framework of France’s digital services tax.

Source: globalvatcompliance.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.

---

---