Tax on telephone numbering resources allocated by ARCEP

Article 7 of the 2006 Amending Finance Act replaces the numbering plan management fee with a tax due each calendar year by operators for every allocation of numbering resources by the electronic communications and postal regulator ARCEP (Article L. 44 of the Postal and Electronic Communications Code). The amount is expressed in multiples of a base unit 'a', set by order and capped at €0.023: 'a' per ten-digit number, 2,000,000 'a' per six- or four-digit number, 20,000,000 'a' per one-digit number. A reservation costs half the tax. Some allocations are excluded (technical codes, numbering plan restructuring). The same article limits the fourfold administrative tax for operators with significant market power to those whose electronic communications turnover exceeds €800 million. The coefficient value was set by an order of 6 August 2007.