www.assemblee-nationale.fr
prevod v ang:
AFTER ARTICLE 15, insert the following article:
Title II of Part One of Book One of the General Tax Code is supplemented by a Chapter XXI, worded as follows:
“Chapter XXI
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Tax on digital data producers"
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Art. 302 bis ZP . – A tax is established based on the flows of digital data emitted by content providers and paid by the latter.
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Art. 302 bis ZQ . – Internet service providers and any company offering an internet access service to households and businesses shall implement, under the supervision of the Regulatory Authority for Electronic Communications, Postal Services and Press Distribution and the Directorate General of Public Finances, a procedure for the consolidated and anonymized collection of the quantities of data passing to their customers by identifying the sender of this data.
"The data collection is carried out according to technical procedures defined by decree. It includes the identity of the issuing company, its registration number with the Internet Assigned Numbers Authority, and the quantity of data transmitted during the period in question. No statement regarding the content of the data or its destination may be required. This data is transmitted quarterly to the Directorate General of Public Finances."
"When a data emitter uses a content delivery network to cache content near end users, the amount of data emitted is considered equal to the sum of the outgoing flows from the delivery network.
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Art. 302 bis ZR . – The issuer is liable for a tax equal to the product of the sum of the volumes of data produced and recorded by internet access providers expressed in gigabytes and 0.055 euros.
"The tax on digital data producers is subject to a cap corresponding to a maximum of 15% of the turnover generated in France by the issuer or 2% of its total turnover.
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Art. 302 bis ZS . – For groups with an entity established in French territory, this tax is paid in the same manner as corporation tax.
"For groups without an entity established in France, the tax is payable in euros no later than March 30 for the year following the year of issue of the data collected by the access providers, based on a tax notice issued no later than January 30 by the Directorate General of Public Finances."
Summary
This amendment from the Socialist and affiliated group proposes the introduction of a tax on digital data producers. It aims to restore fairness between the taxation applied to established players in the economy and that applied to globalized players in the digital economy, who largely escape traditional tax mechanisms.
This tax is based on a non-relocatable tax base: internet data transmitted to users. It is paid by data producers and collected by the government through measurements taken by internet service providers. It relies on existing technologies and a methodology developed with industry specialists. The majority of this tax would be paid by major international tech and digital players, representing a large share of the data transmitted to French households. At a rate of €0.055 per gigabyte, a revenue of €10 billion is expected. This model does not raise privacy concerns since the data is never accessed (only its quantity is assessed), and it also has an environmental benefit as it will naturally encourage data providers to adopt the most advanced technologies for compression and optimization of data volumes.
Reviving the French economy requires rebalancing the contribution of different economic actors to the national tax effort. On one hand, there is the established economy, comprised of businesses, industries, and the sale of goods and services. It occupies premises, employs workers in France, and finances its direct or indirect use of public services, roads, hospitals, schools, civil defense, the police, and our national defense… because its tax base is physically located within the country.
On the other hand, a deterritorialized economy, it sells to the same customers, uses the same infrastructure, benefits from the same public services, but its tax base is a self-declared profit, that is to say an accounting entry whose location it decides according to its interests.
Insofar as this new digital economy is characterized by its ability to operate across borders, with high margins and by marketing only intangible services or even, seemingly, free for the consumer, it is very difficult to bring these players into the scope of traditional taxation, justifying the creation of a specific contribution.
The idea is to use as a tax base a proxy of their activity which is the quantity of data (the "gigabytes") sent by the actors concerned (the GAFAM and others) to French consumers.
ARCEP estimates that data traffic sent to subscribers of internet service providers (ISPs) in France amounts to 200 billion gigabytes per year.
This contribution would mainly concern the very large players on the internet: Google, Meta, Amazon, Netflix and Akamai (cloud player) alone representing half of the data traffic measured by ARCEP.
Technically, the contribution is collected using a tax base compiled by ISPs (Internet Service Providers). The contribution is not ultimately paid by the ISPs; they only participate in providing the information necessary for its collection, on a model similar to that of Euroclear, which collects the financial transaction tax (TTF) for the State under the supervision of the DGFIP (French Public Finances Directorate).
The contribution is actually paid by the Content and Application Provider (CAP), i.e., the company that shipped the data to the ISP subscriber.
The wording of the amendment provides for specific treatment for the use of "CDN - Content Delivery Network" which allows FCAs to send data to the end consumer not from their server but from a server closer to them in the information transmission chain since it is housed directly within the network of an ISP.
The scheme sets a rate of €0.055 per gigabyte. A cap on the tax is planned to account for sectors that structurally have a high ratio of data transmitted per euro of revenue, such as video on demand or video games.
The legal and political credibility of the system rests entirely on the ability to measure this volume accurately, reproducibly, and auditably. The challenge is not technical: measuring data flow is an industry standard used daily (many organizations already bill based on the amount of data passing through a given infrastructure). The key is to establish a framework (governance, auditing, confidentiality) to make it an indisputable basis for taxation.
Consumer internet service providers (ISPs) see all downstream traffic flowing to their subscribers. They therefore provide the most comprehensive view of the actual traffic delivered across the country. Measurement is taken at specific points within their networks. In France, these are four robust providers, facilitating monitoring and offering guarantees of their technical capacity to implement the necessary tools.
This model does not raise any privacy concerns: the data is never accessed. The fee does not involve any in-depth inspection of data packets, no personal subscriber data is audited, and it respects the confidentiality of communications, as exemplified by the GDPR: it is calculated by bytes per operator, not individual usage. Transit providers and CDNs are not obligated to name their clients. They may or may not pass on the fee to them according to their terms of sale, while respecting trade secrets.
The model also has an advantage in terms of environmentally friendly public policy, as it will naturally lead the FCAs to adopt the most advanced technologies for compressing and optimizing the volume of data transmitted. Currently, they are not doing so because the network functions for them like a pipe with no volume limit.
Kaj to pomeni ?
France's proposed per-gigabyte internet tax targets data providers like Netflix and Google, but it remains far from law and no pricing changes are confirmed.
finance.yahoo.com
France's National Assembly has voted for a gigabyte tax of €0.055. Who would pay, why VLC is alarmed and what happens next.
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