The Resource Zimmer : "commissionaire" agent is not a permanent establishment

Zimmer : "commissionaire" agent is not a permanent establishment

Label
Zimmer : "commissionaire" agent is not a permanent establishment
Title
Zimmer : "commissionaire" agent is not a permanent establishment
Creator
Subject
Language
eng
Summary
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
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
Gouthière, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • PE
  • commissionaire
Label
Zimmer : "commissionaire" agent is not a permanent establishment
Instantiates
Publication
Label
Zimmer : "commissionaire" agent is not a permanent establishment
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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