- The French Administrative Supreme Court referred the French Digital Services Tax to the Constitutional Court for review on 17 June 2025.
- Entities with a legitimate interest can intervene in the proceedings by submitting an intervention brief by 9 July 2025.
- The Constitutional Court’s decision could uphold the DST, find it unconstitutional, or find parts of it unconstitutional.
- If upheld, further constitutional challenges would be precluded.
- If found unconstitutional, DST liabilities may cease, and taxpayers could seek reimbursement, but effects might be limited to future fiscal years.
- If partially unconstitutional, certain provisions may be affected, with effects likely limited to future fiscal years.
- Affected taxpayers should consider intervening or initiating litigation to protect their rights before the decision, expected by 17 September 2025.
Source: europeantax.blog
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.
