Ruling by the Nantes Administrative Court of Appeal on the validity of tax notices sent via the Internet
The Nantes Administrative Court of Appeal issued a ruling regarding the validity of tax notices delivered by posting them to the taxpayer's tax account.
A company argued that the deadline for filing a claim regarding business property taxes for the years 2018 and 2019 had not expired because it had not been properly notified of the tax assessment. In particular, it argued that the posting of the CFE notice to its tax account did not constitute valid notification triggering the start of the appeal period, especially since it had not reviewed these notices until 2021.
The Court therefore held that "making a tax assessment notice available on a taxpayer's online tax account has the same effect as sending it by mail to the taxpayer's address, and it is the taxpayer's responsibility to review it, as the email sent byadministration upon its availability also instructs," and dismissed the company's petition.