France New law published on 11 August 2018 (loi pour un Etat au service d’une société de confiance) to reinforce a taxpayer’s ‘right to be mistaken’ and to introduce new guarantees 05 October 201848 views1 min read Source: Deloitte (Global Indirect Tax News September) VAT refund procedure – time limit introduced for EU residents New Caledonia’s new general consumption tax enters into force in full