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European Tax

2 results for: dependent agent

12/14/2021 2:24:23 PM

Valueclick case: Paris Administrative Court of Appeal finds French permanent establishment

By Yves Rutschmann Victor Camatta

In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil...

12/14/2020 12:00:00 AM

By Victor Camatta Pierre-Marie Roch

In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...