The Court of Appeals of Versailles on 8 February 2022 rendered its decision in the case SAS Meubles IKEA France. The case concerned the payment of royalties by the French IKEA entity to the Dutch group entity Inter Ikea System BV. The French entity paid royalties calculated as 3% on net sales proceeds in remuneration of the right to use the IKEA brand and other associated IP rights and training services, but failed to withhold tax on the outgoing royalties on the grounds that Art. 12 of the …