France has published Decree No. 2026-692 of 27 July 2026 relating to the time limits for tax claims. Following a ruling by the French Council of State (Decision No. 500909 of 16 February 2026), the decree amends the Book of Tax Procedures by eliminating the reduced one-year deadline that previously applied to withholding tax claims. Under the old Article R.*196-1 of the Book of Tax Procedures, taxpayers wanting to contest withholding taxes had to file a claim by December 31 of the year foll…