The French Senate started on 20 May 2019 the examination of the bill introducing a digital services tax (DST), otherwise referred to as a GAFA tax (see {News-2019-03-07/P/2-here} for earlier coverage). The bill has been approved in two readings by the National Assembly, the lower house of parliament, and once passed into law will apply with retroactive effect to 1 January 2019. The bill introduces a 3% digital services tax (DST) on the gross turnover of large companies active in the area of&n…