EU entities and non-resident taxable persons may have new opportunities to seek value added tax (VAT) refunds.
The French Administrative Supreme Court (Conseil d’Etat) in December 2017 issued a decision providing that the French tax authorities cannot reject a French VAT refund claim submitted by an EU taxpayer under the "EVR procedure" (that is, the so-called 8th Directive refund procedure) because of a "late submission."
As a practical matter, any foreign entity that has had a French VAT refund claim rejected because of a late submission (that is, a claim submitted after 30 September of the following year) or that has not filed a claim for refund of VAT in light of the statute of limitations issue, may be able to submit a new refund claim for VAT incurred within years 2015 and 2016 and later.
Read a December 2017 report [PDF 30 KB] prepared by tax professionals with Fidal*
* Fidal is a French law firm that is independent from KPMG and its member firms.
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.