Judgments reported by the Montreuil Administrative Court in the area of international taxation
Last month, the Montreuil Administrative Court published its case law bulletin, which included its tax bulletin.
This document highlights judgments of the General Court that primarily concern matters related to international taxation, including issues such as:
on the treatment of royalties under the Franco-Chinese tax treaty (Montreuil Tax Court, June 20, 2024, No. 2108816 et seq.)
on the comparability of a U.S. investment fund to a French UCITS for the purposes of applying the withholding tax exemption (Montreuil Tax Court, July 25, 2024, No. 2007397 et seq.)
on the treatment of dividends received by an individual under the Franco-Italian tax treaty (TA Montreuil, Sept. 19, 2024, No. 2215513)
on the treatment of management fees for European funds for VAT purposes (Montreuil Tax Court, Nov. 7, 2024, No. 2201265 et seq.)