Recently, a decision of the Court of Appeal Ghent of 15 May 2008 No. G1 08/0446 was published concerning the interpretation of the permanent establishment provision of Art. 4(3) and (4) of the France-Belgium treaty ("treaty"). Details of the decision are summarized below.
(a) Facts. A French company participated in Belgian exchange commodities several times per year. At the exchanges, which generally lasted a week, the French company promoted and sold its products…