So France is taxing people to give them money back; with the costs of the overhead (processing taxes and these rebates) one can safely assume it is overall a bad deal, the tax amount is higher than the rebate so the taxpayer is on the losing end, but happy for the "free stuff".
> So France is taxing people to give them money back;
Yes, that's generally how governments work.
You're right. Obviously the better solution is for everyone to remember the dozens of tax credits for which they're eligible so they can receive their reimbursement months afterward.
There is no free meal.