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French tax authorities guidelines regarding the filing of the Aberdeen / Santander reclaims - 26/11/2012


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French tax authorities guidelines regarding the filing of the Aberdeen / Santander reclaims

Further to the Santander case decided by the European Court of Justice on 10 May 2012 (please see our Operational Tax News dated 10 May 2012), the French tax authorities (“FTA”) have recently issued a letter including practical comments and guidance on the filing process, notably regarding the documentation evidencing the payment of the French dividends to the final beneficiary (investment funds) and the related unduly paid withholding taxes.

The way forward for Luxembourg investment funds

The FTA have clarified that a claim not including all the necessary elements might be rejected.

Luxembourg investment funds which have already filed reclaims with the FTA should therefore consider reviewing their files and submit amended claims to comply with these guidelines (to be confirmed in an official communication).

For further details on the guidelines, notably the specific documents required by the FTA, please refer to the alert issued by the law firm TAJ, Deloitte correspondent in France. An official statement of practice detailing the FTA position should be released shortly. We will keep you posted in this respect.

If you have any queries regarding the above, please do not hesitate to contact us.

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