Where the prior tax claim has been rejected by the tax authorities, implicitly or expressly, the taxpayer can bring the dispute before the competent Administrative Court (tribunal administratif). This step marks the start of the litigation phase proper, with its own procedural rules and strict time limits.
What is the time limit for bringing a tax case before the Administrative Court?
The taxpayer has two months from receipt of the tax authorities’ decision rejecting the claim to file an application with the Administrative Court (Article R*199-1 of the French Tax Procedure Code (livre des procédures fiscales) (in French)). This time limit is mandatory. Once it has expired, the application is inadmissible and the dispute can no longer be brought before the court.
If the tax authorities have made no decision within six months of the claim being filed, the taxpayer can bring the case before the court as soon as that period expires. If a rejection decision is notified afterwards, the two-month time limit runs from its receipt.
Which court has jurisdiction?
The Administrative Court has jurisdiction over direct taxes and turnover taxes; disputes relating in particular to registration duties fall within the jurisdiction of the Judicial Court (tribunal judiciaire) (Article L. 199 of the Tax Procedure Code (in French)). The Administrative Court with territorial jurisdiction is, in principle, the one in whose area the authority that took the contested decision has its seat (Article R. 312-1 of the French Code of Administrative Justice (code de justice administrative) (in French)).
Do you need a lawyer before the Administrative Court?
Before the Administrative Court, representation by a lawyer is not mandatory in disputes concerning direct taxes, turnover taxes and similar taxes (Article R. 431-3 of the Code of Administrative Justice (in French)): in that case, taxpayers can represent themselves. However, the legal and technical complexity of tax disputes makes the assistance of a tax lawyer very useful for drafting the application, building the file and handling exchanges with the tax authorities during the proceedings.
The written adversarial proceedings
Once the application has been registered, the court sends it to the tax authorities, which submit their observations. The taxpayer can then reply. This preparatory phase (instruction), conducted entirely in writing, can last several months. The quality of the written submissions filed by the taxpayer is decisive in persuading the judge.
Investigative measures
The judge can order further investigative measures: requests for documents, verifications, expert reports. These measures lengthen the proceedings but allow the technical points of the dispute to be examined in greater depth.
For assistance with your tax dispute, see our dedicated tax lawyer page.
