- The French Administrative Supreme Court ruled that a company cannot claim a full VAT refund for expenses incurred before its incorporation, even if paid by a future partner, because only the entity that incurred the VAT and used the goods or services for its taxable activities is eligible. Civil law mechanisms for assuming pre-incorporation commitments do not transfer VAT refund rights.
Source: news.bloombergtax.com
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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