French EU VAT Refund applications Submitted Late (8th Directive)

A recent decision by the French Administrative Court recently accepted an application for an EU VAT refund (former 8th Directive) that was submitted late.

Last 4 December 2017, the French Administrative Supreme Court accepted the appeal of a taxpayer that had submitted its EU VAT Refund application on 1 October 2012 for the period of refund covering 2011. The application was initially rejected by the French tax authorities, but the Court overturned this decision on the grounds that France did not provide a preclusive period according to Article 15 of Directive 2009/09/EC.

Doors opened for VAT refund applications submitted after due date?

We believe this case may open the possibility of challenging certain rejections of VAT refund applications on the grounds of late submissions. The circumstances of the case were specific (only one-day delay) and the French administrative rules set strict deadlines on appeals, so a case by case analysis is required.

Please contact us if you would like to evaluate a potential appeal on VAT refund decisions.


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