The senators have adopted in the night from Friday to Saturday, the tax on the advertising income of the sites offering free videos or paid on the Internet, in spite of the unfavorable opinion of the government. The Assembly had already voted on this tax, called “tax YouTube” on the occasion of the first reading of the draft amendment to the finance act 2016.
The general rapporteur, Albéric de Montgolfier (LR), had filed an amendment for deletion of the article creating this tax, arguing that “its effect would be that only the companies installed in France would be affected”, that “the tax authorities would not have the means to recover the tax of others, which represent the quasi-totality of the market”, and that “her performance would be low”.
“in Addition to that the article could give rise to litigation, its implementation would be very tricky,” said the secretary of State for State Reform, Jean-Vincent Placed. “Everything contributes here to the creation is taxed; but there is a space where there is nothing,” replied David Assouline (PS).
“Our lovely tax administration might be more popular if it taxed the taxpayers installed beyond our borders, it should have the capacity to do,” said the ecologist André Gattolin. He pointed out that this tax would feed into the creation of films of French animation through the CNC. This tax, at a rate of 2%, will be payable by any operator, regardless of its place of establishment, offering a service in France that provides or gives access to cinematographic or audiovisual works or other audiovisual content.
It matters to the publishers of audiovisual media services on demand (Universciné, iTunes, …) and community platforms (Youtube, Dailymotion, …).
in addition, the senators have lowered the rates of the solidarity tax on plane tickets, called the “taxe Chirac”. This tax, the revenue from which is allocated to the solidarity Fund for development, “generates surplus, which reached 5.1 million euros in 2014 and 9.1 million euros in 2015,” said Mr. de Montgolfier. “It has to be lower to the benefit of the competitiveness of air transport”. The debate on the PLFR started Thursday must end Saturday. A mixed parity commission will then be responsible for finding an agreement between the two chambers.