France has published Decree No. 2018-865 of 8 October 2018, which sets the deadline for taxable persons established in other EU Member States to claim a refund of French value added tax (VAT) credits for transactions carried out in France. The decree provides that to benefit from the refund of VAT, the taxable person must send a refund request to the tax office via the electronic portal made available by the EU Member State where the taxable person is established, and such application must be submitted no later than 30 September of the calendar year following the period to which...