Il Conseil d'État sulla stabile organizzazione (personale): ciò che conta è la sostanza (!) (nota alla sentenza del Conseil d'État, dell’11 dicembre 2020, caso n. 420174)
Abstract
With the sentence no. 42017, of December 11, 2020, the Conseil d'État
ruled that in order to determine the existence of an agency permanent
establishment it must refer to the substance of the operations carried out,
and, in application of this principle, it reformed the sentence issued by the
Parisian Administrative Court of Appeal, which, with a decidedly formal
approach, had denied the presence of a permanent establishment of ValueClick
International Ltd. on French territory.
References
- MICHEL B., French Supreme Administrative Court Finds Taxpayer in ValueClick Case Used an Agency Permanent Establishment to Sell Online Advertising Services in France through Local Subsidiary, in Bulletin for International Taxation 2021, vol. 75, n. 4.
- PRAKASH K., Permanent Establishments under the OECD Model (2017) Based on the Principal Role Leading to the Conclusion of Contracts – A Doctrinal and Policy Analysis, in Bulletin for International Taxation, 2020, vol. 74, n. 11.
- WILHELM T. - AVOCATS C., Why France’s appellate court concluded that ValueClick’s French subsidiary did not have a PE in France, in MNE tax, 9 aprile 2018.
- PILTZ D.J., When is There an Agency Permanent Establishment?, in Bulletin for International Taxation, 2004, vol. 58, n. 5.
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