Paris Court Clarifies VAT Deduction, Refund Rules for Mixed-Activity Taxpayers in France

The French Administrative Court of Appeal of Paris clarified VAT deduction and refund rules for mixed-activity taxpayers.
A Cayman Islands company registered for VAT in France sought a full VAT refund on fees for boat parking spaces, claiming taxable subletting activity.
Tax authorities denied the refund.
The court found the taxpayer carried out an economic activity subject to VAT.

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