On 11 December 2020, in a Conversant/ValueClick case, the French Supreme Administrative Court, which sat for the occasion in tax “plenary” formation (when the French Supreme Court considers that it has to rule on questions of principle, both complex and technical, the four chambers specialized in tax matters all sit…

In the stream of urgent issues to be dealt with in the current situation, where all the usual processes and practices are questioned, and where the uppermost priority is to put people first, it is often difficult to step back and identify exactly what tax actions need to be taken…