Chapter II: Tax on certain services provided by large companies in the digital sector

I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the services defined in II. II.-The taxable services are: 1° The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view…

I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island; 2° Users of a digital interface are located in France if they consult it using a terminal located in France. The location in France of this terminal is determined by any means, including…

The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return for the supply in France of taxable services. However, if the taxpayer ceases trading, the taxable event occurs at the time of this cessation. The person liable for the tax is the person…

I.-The tax provided for in article 299 is based on the amount, excluding value added tax, as defined in IV of article 299 bis, of the sums received by the taxpayer, during the year in which the tax becomes due, in return for a taxable service provided in France. However, sums paid in consideration for the provision of a digital interface that facilitates the sale of products subject to excise…

For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, known on the first day of the month in which the sums are collected. .

I.-La taxe prévue à l’article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287, on the appendix to the declaration mentioned in 1 of the same article 287 filed in respect of the month of March or the first quarter of the year following that during which the…