After several episodes, this is the end of the private copying saga for refurbished smartphones and tablets. The Council of State rejects the appeal of companies in the sector and validates the tax on these devices.
A legal saga that lasted several years is reaching its conclusion. The question of the private copying taxthe one we pay for every time we buy copy media (K7, VHS, CD, MP3 player, USB key, external hard drive, etc.), has always been the subject of debate. It also applies to smartphones and tablets, and since 2021, even if these devices are reconditioned. Some see it as a unfair double taxation and call for its removal, which the Council of State pronounces in 2022.
Except that the instance defines the date of February 1, 2023 for the cancellation, without retroactivity. The Commission responsible for the tax then votes to reinstate it a few days before, January 12, 2023. As before, the detractors filed an appeal. This was the company Phone Recycle Solution and Interprofessional union for the reconditioning and regeneration of electronic and telecom computer equipment (SIRRMIET). Wasted effort.
Refurbished smartphones and tablets will finally be taxed on private copying
The question of double taxation was central to SIRRMIET’s argument. But the Council of State considered that putting a refurbished smartphone on the market was equivalent to putting a new one into circulation, justifying the levying of the tax twice. An interpretation that is the opposite of that contained in a bill made at the end of last year on this subject. Another point of contention: studies used to define tax rates. Dating from 2017, they do not reflect the actual copying habits of the French.
Read also – What if we taxed computers on private copying? The music industry would like
There too, the argument was rejectedwhile recognizing the need to update the amounts. New work is also underway. For its part, Phone Recycle Solution pointed to a vote by a private copying commission which would not respect the principle of parity. An accusation that the Council of State dismissed. Currently, the tax on private copying is 1€0.08 for a refurbished smartphone (iPhone or Android) and €10.92 for tabletsiPad included.
Source: L’Informed