Ministre de l’Action et des Comptes publics v. Google Ireland Limited

2019

Cour administrative d'appel de Paris (9e chambre)

Topics

permanent-establishmentdependent-agent-pefixed-place-peprofit-attributiondigital-businessonline-advertisingvat-fixed-establishmentfrance-ireland-tax-treaty

Loading content...

Official Sources

CAA Paris, 25 Apr 2019, n°17PA03067 (corporate income tax) — PDF

View Source

CAA Paris, 25 Apr 2019, n°17PA03069 (VAT) — PDF

View Source

CAA Paris news release summarising the five decisions (25 Apr 2019)

View Source

TA Paris news release summarising the five first-instance judgments (12 Jul 2017)

View Source

TF1 Info (25 Apr 2019) reporting reassessments of €1.15bn

View Source

CMS Francis Lefebvre, 'Google gagne le deuxième round contre l’administration fiscale' (16 May 2019)

View Source

Previous CaseGlencore (FCA 2019) (2019)Next CaseMicrosoft Denmark (2019)