This blog was last updated on March 11, 2019

On July 12, 2017, the Tribunal Administratif de Paris struck down a bill of more than 1 billion euros assessed by the French government against Google for back taxes, including VAT. The Tribunal found in particular that Google did not have sufficient human and technical resources in France to subject the company to VAT; instead, the Tribunal held that Google was based in Ireland and merely carried out certain operations in France. The French government has stated that it will analyze the judgment with an eye towards a possible appeal.