France has published Decree No. 2018-865 of 8 October 2018, which sets the deadline for taxable persons established in other EU Member States to claim a refund of French value added tax (VAT) credits for transactions carried out in France. The decree provides that to benefit from the refund of VAT, the taxable person must send a refund request to the tax office via the electronic portal made available by the EU Member State where the taxable person is established, and such application must b…