Question 1334 — taxes and duties

Summary

Ms. Émilie Cariou questions the Minister of the Economy and Finance on the implementation of a new “equalization” taxation on GAFA discussed during the informal meeting in Tallinn on September 15 and 16, 2017. Formalized during this meeting between European Ministers of the Economy and Finance of the European Union, this announcement relating to the taxation of digital giants met with a favorable response among the French. This is thus continuing the presidential project, that of taxing large Internet groups on their turnover generated on national territory. However, certain questions remain, and already providing some answers would make it possible to clearly discern whether the right direction is indeed being taken on this subject. The MP therefore wishes to obtain clarification on the following points: what is the upcoming timetable for this French initiative supported by the current Estonian presidency of the European Union; what would be the essential characteristics of this new tax which at first glance appears to be a tax on turnover; the Court of Justice of the European Union develops very strict case law, particularly on respect for the field of VAT, a levy which eminently concerns the turnover (ECJ, judgments of March 31, 1992, “Dansk Denkavit” and “Poulsen Trading”, C 200/90); how effective this new tax will be for French public finances; what yield would be expected; what tools would be put in place to prevent GAFA from passing on this new taxation to other European players and therefore ultimately to other taxes levied in Europe; which joints for this new tax with the common law taxation on profits to which it is appropriate to come; subjecting GAFA to special taxation presents a certain economic interest, a “first step” and a real signal sent in the face of the feeling of fiscal impunity felt by the French and French companies in the face of digital giants. We must not lose our real objective, that of putting them back into the straight path of common law, even if it means adapting the latter. However, these adaptations are currently underway, with the work of the OECD in particular on the notion of virtual permanent establishment, supported by the Estonian presidency of the European Union and the draft directive relaunched in the fall of 2016 by the European Commission called CCCTB (common consolidated corporate tax base) and its anti-fraud mechanisms. She asks him what is the Government's position on its subjects.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.