The French Supreme Court (Conseil d’Etat) has issued a decision regarding Decree no. 2021-148 of 11 February 2021, which provided for the implementation of automated computerized processes for the collection and exploitation of data made available on websites of online platform operators. The authority to implement such data collection was provided as part of the Finance Law for 2020 on an experimental basis for a period of three years. As previously reported, the processes allow the tax and customs authorities to collect data that has been made publicly available through online platforms, which can then be used by the authorities in the fight against tax and customs fraud.
Source Orbitax
