Zimmer: “Commissionaire” Agent Is Not a Permanent Establishment

Journal
Author
Gouthière, B.
Country
France
Published Date
Issue
European Taxation 2010 (Volume 50), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, analyses a recent decision of the French Supreme Administrative Court wherein it was held that a commissionaire agent, whose services were used by a UK principal, did not constitute a PE in France due to the fact that, from a legal standpoint, the commissionaire did not have the power to legally bind the principal.