Chapter VIIg: Tax on services provided by electronic communications operators

I. – A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service in France other than a service provided over an internal network open to the public, within the meaning of the said Article L. 32. II. – The tax is based on the amount, excluding value added tax, of…