The documents the French tax office needed were: (i) a copy S1 (E121) as proof that another EU country is taking responsibility for their healthcare costs; and (ii) Attestations from their Caisse Assurance Maladie (in their case CPAM) for the years claimed, showing a special code to confirm that France is meeting no healthcare costs in their case. In fact, CPAM provided a current Attestation, officially endorsed to show the date from which the code first applied.
Year-end social contributions were reimbursed from the tax office's own records, via a RIB. For others, deducted directly from investments (e.g. Assurance Vie), they asked for copy year-end statements. One small part of the charges was not refunded - the Prélèvement de Solidarité (2%) - it being argued that this did fell outside the ECJ ruling. However the 13.5% which was reimbursed was paid together with interest at 2½% per annum, tax-free.
To ensure that CPAM understood the French tax office's specific requirements, our readers sent a carefully worded request in French. We can add this request wording here on TAG, if other readers would find it helpful. It might be worth noting recent commentary that if Britain were to leave the EU, the ECJ ruling may no longer apply, since its relevance is between member EU States.
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