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French Constitutional Court to Consider Digital Services Tax

|Approved Changes|France
France

On 17 June 2025, the French Supreme Administrative Court (Conseil d'Etat) referred a question to the Constitutional Court (Conseil constitutionnel) on whether the country's 3% digital services tax (DST) is constitutional. The French DST, enacted in 2019, is imposed on the portion of turnover connected with France from the provision of specified digital services by companies (groups) with annua…

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