Tax refund operators
The draft decree is issued pursuant to Article 87 of Amending Finance Law for 2016 No 20161918 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.