What is the procedure for challenging a decision to refuse a VAT refund claim?

The channels for appealing against a refusal decision are set out in the document notifying the decision.

Out-of-court procedure

For an out-of-court settlement, contact the Mediator at the Directorate for Residents Abroad and General Services (DRESG), whose contact details are as follows:

Le Conciliateur fiscal de la Direction des Résidents à l’Etranger et des Services Généraux
10, rue du Centre
TSA 70025
93465 Noisy-le-Grand Cedex


You must send a copy of the decision with your referral, and all information and/or documents, especially those that provide evidence of which the department was unaware when it made its initial decision.


You can also challenge the decision by referring the matter to the following Administrative Court:

Greffe du Tribunal Administratif de Montreuil
7 rue Catherine Puig
93100 Montreuil

You must send three copies of your application and a copy of the challenged decision.

If you elect to be represented by a lawyer, he or she can refer the case to the court online on the télérecours website (http://www.tele-recours.juradm.fr) instead of by a “paper” referral.

Updated DINR PRO