On 4 December 2017, the Administrative Supreme Court (Conseil d’Etat) issued a decision, concluding that the French tax authorities (FTA) may not reject a VAT refund claim submitted after 30 September of the calendar year following the refund period (Case No. 392575).
The court based its decision on the fact that the deadline provided by article 15 of the EU VAT (Directive 2008/9) has not been transposed into the French Tax Code (article 242-0 R of Annex II of the Tax Code does not provide a time limit for submitting a refund claim).
