On December 11, 2020, the French Supreme Administrative Court (the Court’), sitting in tax ‘‘plenary’’ formation (the four chambers specialized in tax matters sit together when the Court rules on questions of principle, both complex and technical), issued a ruling in Conversant/ValueClick The Court addressed whether an Irish company, ValueClick International, which operates in the digital sector and benefits from services rendered by ValueClick France, a local company in its group, has a permanent establishment in France for purposes of corporate income tax (CIT) and value-added tax (VAT).
Source: bakermckenzie.com
Latest Posts in "France"
- France E-Invoicing Specifications Updated for 2026
- France maintains e-invoicing start: pragmatic, not delayed, with flexible compliance for genuine efforts
- BOFiP update — Property transactions in the intermediate‑housing sector
- Electronic invoicing in France: what to check before sending invoices
- VAT guidance on successive supplies following export sales
