Decision of the Administrative Court of Appeal of Douai Regarding Administrative Assistance in Tax Collection Matters
Last week, the Administrative Court of Appeal of Douai issued a ruling regarding which court has jurisdiction to challenge the implementation of international administrative assistance aimed at ensuring thatadministration Frenchadministration take precautionary measures in another country.
The Court holds that the administrative judge lacks jurisdiction to hear disputes concerning the implementation of such assistance when the taxes have not yet been collected.
It holds that only a civil court has jurisdiction in this matter and dismisses the petition.