France: Court of Cassation referred priority questions of constitutionality on tourist tax fines to Constitutional Council
Description
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…
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