Description

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…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
judiciary
Government Body
supreme court

Complete timeline of this policy change

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2026-05-28
under investigation

On 28 May 2026, the Court of Cassation referred 2 priority questions of constitutionality to the Co…

2026-07-31
in force

On 31 July 2026, the Constitutional Council ruled that civil fines for breaches of tourist tax coll…