"The Battle of the Last Panzer" was a co-production between the countries of Spain and Italy. Despite two countries collaborating on the movie, it seems that they weren't able to raise a decent budget. Although the events of the movie take place in France, the filmmakers stuck to filming in the Spanish countryside, which looks nothing like France. Also, the French village in the movie is obviously a thinly dressed set used for a spaghetti western!
However, the tacky look of the entire enterprise wasn't what sunk the movie for me. There are two big problems in the movie. The first is that none of the characters is sufficiently fleshed out enough so that we can care about them (or hate them). The second problem is that the movie is pretty boring. There's far too much talk and not enough action. And the little action there is in the movie is poorly directed so that there isn't the least bit amount of excitement. Too bad, because despite the low budget you can see the potential the premise of the movie had.