Sull’interpretazione della nozione di stabile organizzazione di cui all’art. 2, comma 9, della Convenzione contro le doppie imposizioni tra Francia e Irlanda (nota alla sentenza della Cour administrative d’appel de Paris – Causa n. 17PA01538)

Abstract

In order to determine the presence of a fixed base of business or a dependent agent in France, the Cour administrative d’appel de Paris refuses the quality of permanent establishment to a company whose employees had not the power to engage it and whose infrastructure were not suitable to provide services autonomously.

References

  • BOB M., “France -Case 17PA01538, 1 March 2018 (Summary) ”, IBFD, Tax News, 2018.
  • MAYR S., SANTACROCE B., “La stabile organizzazione delle imprese industriali e commerciali”, Ipsoa, 2016.
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