Section I: Withholding taxes and levies on certain income and profits earned by companies not established in France for tax purposes

I.-The beneficiary of the income and sums subject to the withholding tax provided for in article 119 bis (2) and articles 182 A bis and 182 B may request that the tax thus paid be refunded to him, in the amount of the difference between this tax and the tax determined on the basis of a base net of the acquisition and conservation expenses directly attached to this income and sums, when the following conditions are met:

1° The beneficiary of the income and sums is a legal entity or a body whose income is not subject to income tax in the hands of a shareholder and whose registered office or permanent establishment, in the income of which the income and sums are included, is located in a Member State of the European Union or in another State party to the Agreement on the European Economic Area which has entered into an administrative assistance agreement with France with a view to combating tax fraud and tax evasion and which is not non-cooperative within the meaning of Article 238-0 A or, for the withholding tax provided for in 2 of article 119 bis, in a State which is not a member of the European Union or which is not a State party to the agreement on the European Economic Area which has concluded with France the agreement referred to in this 1°, provided that this State is not non-cooperative within the meaning of article 238-0 A and that the shareholding held in the company or distributor does not enable the beneficiary to participate effectively in the management or control of this company or distributor;

2° The costs of acquiring and retaining these products and sums would be deductible if the beneficiary were located in France;

3° The taxation rules in the State of residence do not allow the beneficiary to offset the withholding tax there;

II. II - The request for refund referred to in I is submitted to the non-resident tax department under the conditions laid down for claims relating to taxes other than local taxes and taxes ancillary to these taxes. It is accompanied by all the supporting documents required to calculate the refund claimed.