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Taxe Gafam : le Conseil constitutionnel consacre un régime fiscal spécifique pour les plateformes numériques

(French version only)

By Grégoire Rota-Graziosi, Professeur CERDI-UCA-CNRS-IRD, Université Clermont Auvergne (UCA)

Google, Amazon, Meta, le 12 septembre 2025, le Conseil constitutionnel approuvait la taxe Gafam. Une révolution, car l’impôt dépend désormais de la juridiction des utilisateurs.

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