Question 6591 — taxes and duties

Summary

Mr. Erwan Balanant reminds the Minister of the Economy and Finance that inequalities remain and are increasing between players in physical and digital commerce. In September 2017, he met his German, Italian and Spanish counterparts to consider fairer taxation which would have the effect of putting physical commerce and digital commerce players on an equal footing. As he knows, pure players - companies who carry out their commercial activities solely on the internet - take advantage of their status as distance sellers, established in Member States of the European Union practicing tax dumping, to pay little, or even no, tax in the State where the sales are made. The minister himself denounces this tax optimization strategy within the European Union, and proposes that taxation be proportional to the level of activities carried out in each Member State of the European Union. This system has the advantage of not making the collection of taxes subject to the existence of a “permanent establishment”, since the Google affair has taught us that the current tax rules are not clear on this subject and do not allow tax adjustment for digital players. These tax optimization maneuvers create a distortion of competition between different types of sellers, this situation is not tolerable. It is all the more intolerable as this gap will tend to strengthen over time, since online marketplaces are more and more numerous and regularly used by consumers. In this context and in accordance with his announcements, he asks what is the legislative timetable chosen to implement this tax reform commercial and what modalities it envisages so that digital players and physical merchants are on an equal tax footing.

Machine translation from French. The official text remains authoritative.

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