In a recently notified decision of 7 March 2016, The French Supreme Administrative Court (Conseil d’Etat) determined that the place of (effective) management of an enterprise is the place where the senior executives of the enterprise take the strategic decisions affecting the affairs of the enterprise, and not necessarily the place where board meetings are held. The case dealt with by the Court concerned the interpretation of the words “place of management” as it appears in Art. 4 of the Fran…