The French constitutional council has rejected the so-called ‘Google tax’, an amendment to the Finance bill targeting tax optimisation practices from big multinational companies. Inspired by similar initiatives adopted in Australia and the UK, the ‘Google tax’ was given the green light in November by the National Assembly, France’s lower house of parliament, despite being opposed by finance minister Michel Sapin.
In a ruling published on 29 December, the constitutional council rejected the ‘Google tax’ in its current form, on the ground that the French tax authorities cannot discriminate in favour of certain businesses or against others in choosing which companies fall within the scope of the amendment.
