- The French Supreme Administrative Court ruled that Abo Energy, a German company without a French establishment, had to use the EU VAT refund procedure for non-established businesses (Directive 2008/9/EC), not the domestic refund process.
- The Court held the company was not liable for French VAT because the services were subject to reverse charge by the French customer; simply showing French VAT on invoices did not create liability.
- As a result, the company could not avoid the deadline of September 30 of the year after the refund period.
- The decision underscores the importance for foreign businesses of choosing the correct French VAT refund procedure and respecting filing deadlines.
Source: taxand.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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