2026年10月30日，法国国民议会在审议2027年财政法案时，通过了由社会党议员提出的第1358号修正案，旨在对互联网数字数据流征收税款1。该提案预计每年可为国家带来100亿欧元的收入1。尽管政府代表David Amiel和财务委员会报告人Philippe Juvin均对此表示反对，理由是担心税负可能转嫁给中小企业以及违反欧盟竞争规则，但修正案最终在公开投票中以微弱多数获得通过1。具体表决结果为赞成11票、反对10票，有效计票共21票1。
除了数字数据流税，议会还在同一次会议中通过了其他多项税收修正条款1。这些措施包括超级股息税（第3944号修正案）、股票回购税改革（第1387、1388及1390号修正案）以及将退出税期限延长至15年的规定（第462、470号等相同修正案）1。
On October 30, 2026, the French National Assembly approved Amendment No. 1358, a measure establishing a tax on digital data flows during the deliberation of the 2027 finance bill 1. The proposal was initiated by Socialist MPs and supported by members of the left-wing coalition 1. Although media reports referenced a rate of €0.055 per gigabyte of internet traffic, proposer Laurent Lhardit stated during the session that the estimated annual revenue would be €10 billion 1.
The amendment passed by a narrow margin with 11 votes in favor and 10 against 1. Both government representative David Amiel and Finance Committee rapporteur Philippe Juvin issued unfavorable opinions, arguing that the tax could be passed on to small and medium-sized enterprises and might violate European Union competition rules 1. In addition to the digital tax, lawmakers adopted several other fiscal amendments, including changes to dividend taxes (Amendment No. 3944), reforms to stock buyback taxation (Amendments Nos. 1387, 1388, and 1390), and an extension of the exit tax period to 15 years (Identical Amendments Nos. 462 and 470) 1.
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