Isadministration at faultadministration more than two months to provide a simple form?

Swiss taxpayers who were tax residents of France received dividends that were subject to withholding tax in Switzerland.

On October 8, 2012, they askedadministration Frenchadministration to certify the form that would allow them to obtain a partial refund of this withholding tax. This document was essential for obtaining the refund from the Swiss authorities.

The form was returned to them byadministration on November 24, 2015, which was after the deadline for filing a claim in Switzerland for a refund of the withholding tax for the years 2009 through 2011.

The taxpayers then held the government liable and sought compensation for the damages they suffered as a result of theadministration error.

After a necessary review by the Conseil d'Etat establish that theadministration authorities had acted wrongfullyadministration Council of State, 9th and 10th Chambers, June 2, 2025, No. 491270, Lebon T.), the case was referred to the Administrative Court of Appeals.

The court will then rule that, with regard to the withholding taxes for the years 2010 and 2011,administration did indeed commit an erroradministration the taxpayer harm equivalent to the amount of that withholding tax.

With regard to the year 2009, however, the Court will rule that the harm caused to the taxpayers did not stem from theadministration conduct. It will find that the administration had no obligation to respond to the taxpayers’ request for certification of the document before December 31, 2012—the statute of limitations in Switzerland for obtaining a refund.

The Court therefore finds that the harm resulted from the fact that the petitioners did not file a request for certification of a form until October 2012, thereby givingadministration than two months to respond to their request.

CAA Nancy, June 2, 2026, No. 25NC01372

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