Cross-appeal: a trap foradministration

A company underwent a tax audit, following whichadministration issued a tax assessment.

The decision was challenged before the Administrative Court, which ruled partially in favor of the company but also upheld some of the adjustments.

The Company then appealed this judgment dated July 2, 2025, by filing a petition on August 1, 2025. However, it withdrew its petition in a letter filed on December 12, 2025, with the Administrative Court of Appeal.

On December 22, 2025,administration filed a brief asking the Court to overturn the Administrative Tribunal’s judgment insofar as it had partially ruled in favor of the Company.

The Administrative Court will, however, first note that this brief was filed byadministration the deadline for filing an appeal had expired. It therefore considers this to be a cross-appeal.

It will then specify that "after taking note of the withdrawal of the main appellant’s claims, a court hearing a cross-appeal must either take note of the withdrawal of the cross-appeal when the cross-appellant has accepted the withdrawal of the main appeal, or declare the cross-appeal inadmissible, in particular if it was filed with the court’s clerk’s office after the date of filing of the withdrawal of the main appeal, or rule on the merits of the cross-appeal when it is not tainted by inadmissibility.”

The Court, having found that theadministration cross-appealadministration filed after the company withdrew its main appeal, rules that theadministration claimsadministration inadmissible.

It thus dismisses the cross-appeal filed byadministration.

CAA Paris, Jan. 19, 2026, No. 25PA04013

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