France: Lawsuit challenging constitutionality of minimum fines for failure to collect tourist tax
Progress
Current status
under deliberation
31 Jul 2026 in force
28 May 2026 under investigation
Scope
Implementers
France
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
judiciary
Government Body
supreme court
Implementation Level
national
Timeline of events
Constitutional Council ruled in lawsuit involving Airbnb over tourist tax fines, finding fine provisions constitutional
On 31 July 2026, the Constitutional Council ruled that civil fines for breaches of tourist tax collection obligations under article L. 2333-34-1 of the General Code of Local Authorities are consistent with the Constitution, rejecting a constitutiona…
Event type
public lawsuit
Action type
ruling
Government branch
judiciary
Government body
supreme court
Court of Cassation referred priority questions of constitutionality on tourist tax fines to Constitutional Council
On 28 May 2026, the Court of Cassation referred 2 priority questions of constitutionality to the Constitutional Council (2026-1214 QPC and 2026-1215 QPC, joined for a single decision), concerning the fine of EUR 750 to 2'500 imposed on hosts, hoteli…
Event type
public lawsuit
Action type
interim ruling
Government branch
judiciary
Government body
supreme court