Ruling by the Toulouse Administrative Court of Appeal regarding complaint deadlines in the absence of information on the available remedies and time limits
The Toulouse Administrative Court of Appeal issued a ruling yesterday regarding the deadlines for filing claims, and in particular their enforceability when the taxpayer has not been notified of the available remedies and deadlines.
For example, the Lyon Administrative Court of Appeal has previously ruled that the failure to provide notice of these details allows the taxpayer to extend the deadline for filing a claim by one year beyond the period provided for by law (CAA Lyon, Dec. 5, 2024, 24LY00085; CAA Lyon, Dec. 7, 2023, No. 23LY00365).
In this case, the company had received its CFE notice via its professional online portal. The Minister produced screenshots whose validity was not disputed by the company and which, according to the Court, established that the CFE notice was accompanied by a "notice accessible via a tab on the same page" that indicated the avenues and time limits for appeal.
The Court therefore finds that the taxpayer was indeed notified of the available remedies and time limits at the time his CFE notice was issued, and that the time limit for filing a claim cannot therefore be extended by one year.