This new decision could impact the way in which these pay TV channels offer their programs, for the simple reason that the multiplication of the VAT rate calls into question their economic model. Although an appeal to the Court of Cassation is still possible, this decision could change the situation and apply as case law for channels other than OCS. The financial stakes being high, the channels could then review their replay model, in particular by reducing the duration of content availability to less than a month. Basically, it is a question of whether channels like Canal+ are streaming services or television channels.
The informed indicates that for more than a year, Canal+ has presented its offers in two ways, on the one hand with its linear TV service, which benefits from the tax reduced to 10%, and on the other its on-demand service, taxed at 20% with its offer at 2 euros per month. A division which allows the Vivendi subsidiary to pay the full rate only on a very small portion of the bill, something which could well be called into question soon.
France
TV