Discussion of Sea Chefs case (C-133/18)
Sea Chefs, a company incorporated under German law, applied to the French Tax Authorities (FTA) for the refund of a VAT credit through the EU VAT Refund portal. The FTA dismissed Sea Chefs’ claim. This decision was based on the fact that Sea Chefs failed to provide a timely reply to a request for additional information sent to it by the FTA by email. According to the FTA, citing the French Tax Code (FTC) provisions implementing Article 20 of the EU VAT Directive, the taxpayer should have responded to the FTA’s request within one month.
Source: BDO
