French Court Ruling: Authority Required for Foreign Companies in French Tax Administration Matters

• The Paris Administrative Court of Appeal ruled on June 13, 2025, regarding the authority to act on behalf of a foreign company in tax matters.
• A person acting for a foreign company, such as in a VAT refund request, must have the authority to represent the company.
• French administrative and fiscal procedures require proof of a regular mandate for anyone acting on behalf of a company.
• In this case, the refund request was signed by the financial director without the necessary mandate, and the request for regularization was ignored.
• The court stated that being a financial director alone does not establish the capacity to represent the company.
• The possibility of acting as a board member was dismissed as it was neither mentioned nor claimed.
• The ruling emphasizes the importance of formal procedures in dealings with the French tax administration.
• Consulting an expert in such matters is sometimes essential.

Source: easytax.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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