France - TaxTreatment of Foreign Pension Funds
- Daniel Gutmann
- European Taxation, 2009 (Volume 49), No 1
- 1 January 2009
In this article, the authors discuss the Paris Administrative Court of Appeals’ decision in the case of the Minister of Finance v. Fondation Stichting Unilever Pensioenfonds Progress (Case 06-3370), wherein the Court ruled that the treatment applicable to French pension funds under domestic tax law should be extended to foreign non-profit organizations of the same nature.