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

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Constitutional Court rules digital services tax is constitutional

• On 12 September 2025, the French Constitutional Court ruled that France’s 3% Digital Services Tax (DST) is constitutional, affirming its compatibility with national legal principles.
• The DST applies to companies with global revenues over €750 million and French revenues over €25 million, targeting online advertising, user data sales, and digital intermediation services.
• ⚖️ The ruling followed a taxpayer challenge claiming the DST violated equality among taxpayers; the Court rejected this, upholding the tax’s scope and methodology

Source Deloitte | tax@hand

 

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