Decision of the Council of State on an application for interim relief in a tax matter
On November 15, the Council of State ruled on an application for interim relief in a tax matter. The taxpayer had sought a stay of the garnishment order against a third-party holder following her failure to pay her housing tax.
The decision highlights, on the one hand, the taxpayer’s limited financial resources and, on the other hand, the fact that the Marseille Administrative Court of Appeal had exempted the taxpayer from the obligation to pay due to the statute of limitations on the collection action.
The decision thus recognizes the serious and clear violation of a property owner’s right to freely dispose of their property and overturns the ruling of the Toulon Administrative Court, which had dismissed the claim.