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
![](https://blog.lawyers.deloitte.fr/content/uploads/sites/2/cache/2017/04/201704Demandes-de-remboursement-8e-Directive-TVA-presentees-par-assujettis-UE-non-etablis-en-France/3715990903.jpg)
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