Digital Services Tax: Request for a preliminary ruling referred to the Constitutional Council

Yesterday, the Conseil d'Etat a priority constitutionality question to the Constitutional Council regarding the digital services tax.

He considers, in fact, that the argument challenging the tax on the grounds that it "violates the principle of equality before tax law and the principle of equality before public burdens, as guaranteed by Articles 6 and 13 of the Declaration of the Rights of Man and of the Citizen, raises a serious issue."

The Constitutional Council has three months to issue its ruling on the constitutionality of the tax.

In the event of a ruling, the Constitutional Council may limit the effect of its decision to only those taxpayers who have filed a complaint. It may therefore be advisable for the taxpayers concerned to file a complaint.

EC, 8th and 3rd Chambers, June 17, 2025, No. 502728, unpublished

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