Doctoral Thesis in Law
Panthéon-Assas University (Paris II) Decree of March 30, 1992, amended by the decree of March 25, 2002
Discipline: Public Law – Taxation
Presented and publicly defended before the jury of the University of Paris II by: Serge Hugues BAKOA TONYE
Date of defense: September 18, 2003
Thesis Supervisor: Mr. Philippe BERN, Senior Lecturer at the University of Paris II – Assas
Members of the Jury:
- Mr. Daniel AMSON, Professor at the University of Lille II
- Mr. Xavier DELCROS, Professor at the University of Paris-Sud XI
- Mr. Jean-Luc PIERRE, Associate Professor at the University of Lyon III
SUMMARY
The Internet is a meshing of interconnected networks allowing, on the basis of technical standards of communication, the on-line access of a whole range of information, and products or the trade services. This situation has indeed lead the whole fiscal community to question the application of French tax rules within the framework of the Internet.
From this point of view, it is possible to note, on the basis of:
(i) French corporate tax rules,
(ii) French VAT rules,
(iii) certain French income tax rules, and
(iv) French tax rules on stock exchange transactions,
that local French tax law contains sufficient principles and regulations to permit to resolve the difficulties resulting from the Internet. The adaptation of the few tax rules, which turned out necessary in certain cases, seems to be made according to the traditional concepts of the applicable tax law.
Furthermore, in a general way, the French tax rules of procedure, without being completely upset, evolve towards the consideration of the Internet in matters such as reporting, payment and litigation for tax purposes. Therefore, the Internet exceeds the simple stage of a dematerialization instrument in relation to tax procedures. In reality, the Internet could be considered as one of the key levers for the reform of the French Tax Administration under way. In some respects, such reform could benefit the French taxpayers.