Administrative tax on electronic communications operators set at €20,000 a year

Article 132 of the 2006 Finance Act rewrites Article 45 VII of the 1987 Finance Act. From 2005, electronic communications operators registered with the regulator pay an annual administrative tax of €20,000. Operators with turnover below €1 million and those operating on an experimental basis for up to three years are exempt; between €1 and 2 million of turnover, the tax equals turnover/50 − €20,000. The amount is halved when activity is limited to overseas departments or a single mainland department, and multiplied by four for operators on the lists in Article L. 36-7 of the Post and Electronic Communications Code. The tax is due on 1 May of the following year; the 2005 tax was due on 1 May 2006.