Top French Court Backs Eaton Entity’s Ask for Tax Refund

France’s top administrative court backed a subsidiary of a multinational power company’s request for a roughly 2.3 million euro ($2.5 million) value-added tax refund, according to a decision published Wednesday.

The Conseil d’État’s decision cancels a March 2022 ruling of the Paris Administrative Court of Appeal that denied a credit reimbursement request made by Eaton Industries LP, a Glasgow-based subsidiary of Eaton, for a period between March 1, 2017, and March 31, 2018.

The top court said the appeals court “distorted the documents in the file submitted” for transactions involving the company’s French and Swiss subsidiaries.

Eaton Industries ...