French mayor's anger as court orders that Saint Michel statue must go
The statue had been approved by 94% of voters in a referendum in 2022 but a court has ruled that it breaks France’s secularism laws
Source: connexionfrance.com
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The Interest Free Loan: A Financial Instrument Prone To Recharacterisation By The Luxembourg Judge? - Tax Authorities
Partner William Jean-Baptiste, senior associate Eleonore Galleron and associate Arthur Mendegris from our Luxembourg Tax team provide a critical analysis of the reasoning behind a recent decision...
Source: mondaq.com
Conseil d'Etat recharacterises the existence of a PE in the digital economy
The French Administrative Supreme Court ( Conseil d’Etat) has characterised the existence of a permanent establishment (PE), adopting a broad interpretation of ‘dependent agent’, with regards to a company based in Ireland operating in the sector of the digital economy. This case overturned the decision of the Paris Administrative Court of Appeal. Background Valueclick is a US-based group operating in the digital economy, whose activity consists of providing internet advertising solutions for website publishers and advertisers. The groups’ operations in Europe were carried out by its I...
Source: internationaltaxreview.com