The French Administrative Court of Appeal of Paris issued Decision No. 25PA00785 on Feb. 4, 2026, clarifying that the ordinary law procedure for VAT refunds for taxable persons outside the EU does not apply when the taxpayer did not carry out transactions during the period. The UK company’s claim for an import VAT credit was partially denied by the Court of Montreuil and upheld by the Court of Appeal.
It clarified that the ordinary law procedure for VAT refunds for taxable persons outside the EU does not apply when the taxpayer did not carry out transactions during the period.
Feb. 4, 2026.
The Court of Montreuil partially denied the claim, and the Court of Appeal upheld that the refund was not applicable under ordinary law procedure.
The Administrative Court of Montreuil and the Administrative Court of Appeal of Paris.
Because the taxpayer did not carry out transactions during the period.
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