France Supreme Court Rules EU Businesses Must Use 8th Directive for French VAT Refunds

France’s Administrative Supreme Court ruled that EU businesses with no taxable supplies in France cannot use the standard CA3 periodic VAT return to reclaim French VAT.
Such non-resident companies must use the EU VAT refund procedure under the 8th Directive.
This applies even if the company has a French VAT registration.

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.