Following a tax audit of a company, the taxadministration issued a tax assessment to its partners, who were part of the same tax household, by sending the “ reassessment proposal ” to Mr. and Mrs. X, where “X” is the wife’s married name.
However, she had told theadministration that she wanted mail to be addressed to her maiden name rather than her married name.
She then argued in court that the notice from the " reassessment proposal " was invalid because the name listed on it was not her maiden name.
The Administrative Court of Appeals then noted that “it does not follow from this mention alone that it would have had the effect of depriving Ms. […] of the opportunity to follow the proceedings to determine the basis for adjusting the taxation of her activities in France.”
She therefore finds that the proceedings were conducted in accordance with due process.
CAA Marseille, Oct. 1, 2026, No. 25MA01050
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