France Administrative Court of Appeal of Paris Clarifies VAT Refund Rules for Non-EU Taxable Persons

The French Administrative Court of Appeal of Paris Feb. 4 issued Decision No. 25PA00785, clarifying VAT refund rules for non-EU taxable persons. The taxpayer, a U.K. company, sought a refund of an import VAT credit, arguing it was registered in France and intended to begin economic activity giving rise to taxable transactions there. The Administrative Court of Montreuil partially denied the claim. On appeal, the Administrative Court of Appeal of Paris found that: 1) the ordinary law procedure providing for VAT refunds for taxable persons outside the EU, didn’t apply because the taxpayer didn’t carry out transaction during the period ...