The French tax authority issued a release on 28 June 2021 concerning the filing deadline for loss-making companies in the European Economic Area (EEA) to claim a refund for tax withheld on certain income, including profit distributions (dividends) and capital gains. With effect from fiscal years beginning on or after 1 January 2020, France introduced amendments for the granting of a refund of tax withheld for loss-making companies in order to comply with a judgment of the Court of Justice of…