Le TA de Paris rend un jugement d'importance en matière de swap - RDE 0737893
| Auteur | Legal News |
Sous la rubrique juridique des Echos de ce jour, Vincent Chaulin revient sur un jugement en date du 20 juin 2007 du Tribunal administratif de Paris, concernant les contrats de swap. Ainsi, le TA de Paris a appliqué la retenue à la source (telle que prévue par l'article 125 A III du GCI) aux versements réalisés par une société française à un groupement néerlandais en vertu d'un contrat de swap de taux d'intérêt. "Un coup de tonnerre tant redoutée par la place depuis des années" souligne Vincent Chaulin, et qui peut susciter l'étonnement. Ainsi, bien que reconnaissant le "particularisme" du contrat de swap, le TA a cependant considéré que les gains réalisés dans ce cadre "n'en demeuraient pas moins calculés par référence à des...
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