Progress

Current status
adopted
21 Oct 2021 adopted
24 Jul 2019 adopted
11 Jul 2019 adopted
06 Mar 2019 under deliberation

Scope

Implementers
France
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
platform intermediary: user-generated content
Government Branch
executive
legislature
Government Body
central government
parliament
Implementation Level
national

Timeline of events

21 Oct 2021
adopted

Adopted joint statement on a transitional approach to existing unilateral measures

On 21 October 2021, a joint statement on a transitional approach to existing unilateral measures was adopted by the United States, Austria, France, Italy, Spain, and the United Kingdom. In particular, the transitional approach does not require the s…

Source
Event type law
Action type postponement
Government branch executive
Government body central government
24 Jul 2019
adopted

Signed Digital Service Tax Bill (GAFA Tax)

On 24 July 2019, the President of France signed into law the Digital Services Tax and Corporate Tax Rate Change (DST). The DST introduces a 3% tax on the revenue generated from providing “digital interface” and “targeted advertising” services in Fra…

Source
Event type law
Action type signing
Government branch executive
Government body central government
11 Jul 2019
adopted

Adopted Digital Service Tax Bill (GAFA Tax)

On 11 July 2019, the Digital Services Tax and Corporate Tax Rate Change Bill (DST Tax) was adopted by the French Senate. The DST introduces a 3% tax on the revenue generated from providing “digital interface” and “targeted advertising” services in F…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
06 Mar 2019
under deliberation

Introduced Digital Service Tax Bill (GAFA Tax)

On 6 March 2019, the French Minister of Economy and Finance introduced the Digital Services Tax and Corporate Tax Rate Change Bill (DST Tax) in the National Assembly. The Bill aims at making the tax environment fairer, especially for small and mediu…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament