The French Constitutional Court upheld the country’s Digital Services Tax (DST) on September 12, 2025, rejecting a challenge from Digital Classifieds France. The court found that the DST doesn’t violate constitutional principles of equality, validating the tax code’s group-level thresholds and territoriality rules. This ruling provides greater legal certainty for the French DST regime and reduces the likelihood of future constitutional challenges. The decision, which primarily affects major American tech companies, ensures that taxable companies must continue to comply with the tax and cannot seek refunds on constitutional grounds. This victory for France is expected to generate about €775 million in DST revenue for 2025, providing significant budgetary relief.
Source: vatabout.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.
Latest Posts in "France"
- French Constitutional Council Upholds Digital Services Tax, Confirms Compliance with Constitution
- France Updates VAT Rates for Waste Collection and Treatment Services in New Doctrine
- France launches access to directory for taxpayers ahead of the e-invoicing mandate
- End of VAT Simplification in France for Non-EU Importers
- French Constitutional Court Upholds Constitutionality of 3% Digital Services Tax
