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Description

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 medium-sized businesses and as such would impose a 3% tax on certain digital "giants". The companies included are digital platforms as well as online advertisers. The scope of the bill comprehends the companies with a global yearly turnover of at least EUR 750 million or a domestic turnover of at least EUR 25 million.

Original source

Scope

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

Complete timeline of this policy change

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2019-03-06
under deliberation

On 6 March 2019, the French Minister of Economy and Finance introduced the Digital Services Tax and…

2019-07-11
adopted

On 11 July 2019, the Digital Services Tax and Corporate Tax Rate Change Bill (DST Tax) was adopted …

2019-07-24
adopted

On 24 July 2019, the President of France signed into law the Digital Services Tax and Corporate Tax…

2021-10-21
adopted

On 21 October 2021, a joint statement on a transitional approach to existing unilateral measures wa…