French Digital Services Tax: a French Tribunal rules in favor of the taxpayer on the concept of economically independent services from the taxable digital service

Rédigé par Victor Camatta et Claire Chabredier

Publié dans le European Tax Blog

The Administrative Tribunal of Cergy-Pontoise issued the first decision on the merits concerning the application of the French Digital Services Tax (DST) on 23 September 2025. This decision, favourable to the taxpayer, gives an example of what it means for a service to be “economically independent” of a taxable digital service and therefore excluded from the DST base.  Lire plus