Xixi Zhang

Tax Controversy
France

French VAT refund claims filed by EU businesses non-established in France under the “8th VAT Directive” Refund procedure

By Vanessa Irigoyen, Delphine Nicault, Xixi Zhang /

The Tribunal Administratif de Montreuil challenges the position of the Foreign Tax office (“DRESG”) consisting in rejecting VAT refund claims for late filing, by reference to the VAT due date rather