VAT charged incorrectly and interest on arrears: Understanding the Council of State's decision of 15 January 2025
We are thrilled to announce the publication of our latest article entitled “Default interest: VAT charged incorrectly is not paid wrongly” published by Doctrine.
Written by Grégoire Person and Thomas Le Boucher, associate lawyers and co-founders of Cyplom Avocats, this article provides a quick overview of recent doctrinal comments submitted for public consultation.
On January 15, 2025, the Council of State clarified the calculation of interest on arrears in the event of VAT charged incorrectly: they run from the disputed claim, and not from the date of payment of the tax.
🔹 Key deadline: if the administration reimburses within 6 months, no default interest is due.
🔹 Challenge for businesses: properly structure their reimbursement requests to maximize their rights.
🔹 Alignment with the CJEU: excessive refund periods may undermine the principle of VAT neutrality.
Article link: https://www.doctrine.fr/commentaries/0vB7j8fwz6yAN
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