Chapter IIa: Tax on the operators of electronic contact platforms for the provision of certain transport services

A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the following cumulative conditions: 1° These transactions include at least one of the following types of transport: a) The transport of passengers and, where applicable, their luggage by means of a chauffeur-driven transport vehicle, within the meaning…

For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon. The matchmaking services referred to in Article 300a of this Code are deemed to be provided in France when the place of departure or arrival of the transport referred to in 1° of the same Article 300a is located in France.

The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in France. However, if the person liable for the tax ceases trading, the taxable event occurs at the time of this cessation. The person liable for the tax is the person who operates the matchmaking service….

I. – The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, insofar as the amounts in question relate to the provision of the matchmaking service mentioned in the same article 300 bis, to the transactions mentioned in 1° of the said article 300 bis or to…

I. – The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and at least annual. In the event that the taxpayer ceases activity, the amount due in respect of the year in which the activity ceases is established immediately. The tax is declared, paid and, where…