2017/0136/F
EC/EFTA
FR Frankreich
  • SERV - DIENSTLEISTUNGEN UNTER DER RICHTLINIE 98/48/EG
N/A
2017-04-07

Establishment of a compulsory approval for tax refund operators

Decree on regulation of the activity of a tax refund operator through the issuance of a tax refunding approval

The draft decree is issued pursuant to Article 87 of Amending Finance Law for 2016 No 2016-1918 of 29 December 2016.

It defines in particular:

• the procedures for issuing, refusing or withdrawing the approval,

• the existence of audits,

• the conditions and procedures applicable prior to certification of the IT platform,

• the obligations of tax refund operators and the associated technical procedures,

• the sanctions applicable should these obligations not be met.