Tax challenges arisen from the digital economy: compliance of the French DST with European Union Law

Sammanfattning: In this new era where an important part of the economy is made through digital services, the existing tax laws are lacking and thus gives possibility to base erosion and aggressive tax planning. In response many talked about new ways of taxing this ‘new economy’ but world wide taxation on digital economy is not yet achieved and at the European Union level it is yet not harmonized. It results that many Member State felt frustrated and could not wait any longer. Like France other Member State introduced a Digital Service Taxation to fulfill the aim of a more fair taxation. These DSTs are enacted and implemented until a world wide or at Union level measure will be insured.