法国最高行政法院翻案认定常设机构和固定机构的态势及启示——评No.420174 Valueclick案

On French Supreme Administrative Court Overturning the Case to Affirm the Permanent Establishment and Fixed Establishment: A Case Study of No. 420174 Valueclick

法国最高行政法院在No. 420174 Valueclick案中认定一家境外数字经济公司在法国境内构成所得税下的常设机构和增值税下的固定机构,在法国被视为国际税收领域的里程碑式判决,实际上反映了数字经济跨境征税动态和相关国家立场。本文介绍了No. 420174 Valueclick案的背景情况,对法国最高行政法院的判决结果进行深入分析,并指出在一些国家(或地区)对数字经济公司征税收紧的态势下,我国政府和“走出去”企业应持续关注国际税改动态并及时加以应对,以维护本国税收权益和企业利益。

French Supreme Administrative Court has decided that a foreign digital-economy company constituted a permanent establishment under the French income tax and a fixed establishment for the VAT purposes in the Valueclick Case(No.420174),which has been regarded as a landmark judgment in the field of international taxation in France.In fact,the decision reflects the trend of cross-border taxation on digital economy and the position of relevant country.The paper introduces the background of No.420174 Valueclick case,and then makes an in-depth analysis of the judgment of the French Supreme Administrative Court,and finally points out that in the tightening situation of some jurisdictions imposing tax on digital-economy companies,the Chinese government and Chinese“going global”enterprises shall continuously concentrate on the trend of international tax reform and respond timely in order to safeguard China’s tax rights and Chinese enterprises’interests.