instruction fiscale du 28 octobre 2010 « TVA – prorogation du délai d’introduction des demandes de remboursement de crédit de taxe au titre de l’année 2009 selon la procédure issue de la directive 2008/9/CE

This procedure concerns a tax instruction regarding Value Added Tax (VAT) in France. It addresses the extension of the deadline for submitting applications to reclaim tax credits for the year 2009. This instruction is relevant for businesses and individuals in France who are eligible for VAT tax credits and need to claim refunds, following EU Directive 2008/9/EC.