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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 Irish based entity, Valueclick International – later renamed Conversant International Ltd (the Irish entity) – that owned the rights to use the intellectual property of the group for markets outside of North America. ....

United States , France General , Hugo Levit , Nicolas Duboille , Valueclick International , Conversant International Ltd The Irish , Paris Administrative Court , French Administrative Supreme Court , Model Tax Convention , French Administrative Supreme Court Conseil , Administrative Court Tribunal Administratif De Paris , Euromoney Institutional Investor , Conversant International Ltd , Valueclick France , Administrative Court , Tribunal Administratif De Paris , Cour Administrative , Appel De Paris , Privacy Policy , Institutional Investor , ஒன்றுபட்டது மாநிலங்களில் , பிரான்ஸ் ஜநரல் , ஹ்யூகோ லெவிட் , மாதிரி வரி மாநாடு , பாபேல் டி பாரிஸ் , ப்ரைவஸீ பாலிஸீ ,