The Court of Appeals of Paris gave its decision on 2 February 2007 in the case of Zimmer Limited (No. 05PA02361), in which it ruled that the French company Zimmer SAS, engaged in the distribution of orthopaedic products as a commissionaire for the account of Zimmer Ltd, a UK company, constituted a permanent establishment in France for its UK principal. Details of the decision are summarized below.
(a) Facts. A UK company, Zimmer Limited, commercialized its orth…