Intégrer dans l’assiette de la taxe sur les surfaces commerciales les entrepôts de stockage des acteurs du e-commerce

This is a French bill (proposition de loi ordinaire) tabled in the National Assembly during the 15th legislature. Its title indicates that it would add the storage warehouses of e-commerce businesses to the base of the taxe sur les surfaces commerciales (TSCA), a French tax levied on large commercial premises. The aim, as the title suggests, is to bring online retailers' logistics sites within the scope of a tax that currently applies mainly to physical stores. This summary is based on the title and metadata only, not the full bill text. The change would most directly affect e-commerce companies that operate large storage and distribution warehouses in France, and the local authorities that receive revenue from the tax. Brick-and-mortar retailers, which already pay the tax, may also be affected by any shift in the overall tax balance. The precise rates, thresholds and exemptions would be set out in the bill's full text.