Does the taxpayer have an effective remedy against unannounced audits?
A taxpayer who had been subject to an unannounced audit brought Conseil d'Etat priority constitutionality review before the Conseil d'Etat , arguing that the provisions governing such audits violated the right to privacy and the right to an effective judicial remedy guaranteed by the Declaration of the Rights of Man and of the Citizen.
The petitioner specifically objected to the lack of prior judicial authorization, the lack of a reasoned decision, and the lack of an effective remedy to challenge the measure.
This argument appeared to be largely inspired by the ECHR’s decision regarding a provision of Italian law that was partly similar and had been found to be contrary to the ECHR (ECHR, Feb. 6, 2025, No. 36617/18). An application for a stay of execution filed by the taxpayer on this basis had, moreover, been rejected.
The Conseil d'Etat then note, on the one hand, the rules governing unannounced audits and, on the other hand, the fact that the irregularity of such an audit may be raised in a full-fledged appeal before the tax court. The taxpayer may also file a claim for damages in the event of misconduct on the part ofadministration .
It therefore held that the framework within whichadministration obtain information in the event of an unannounced audit is "clearly defined" and that the provisions establishing this system "serve the constitutionally protected objective of combating tax evasion."
The Council considers that the provisions "do not disproportionately infringe upon the right to privacy and the right to an effective judicial remedy" and that the priority constitutionality question therefore need not be referred to the Constitutional Council.
A reading of the European Court of Human Rights’ decision regarding the Italian system raised questions, particularly concerning the actual nature of a remedy that would be available only before the tax court. The Court had noted, in particular, that in the absence of a reassessment, the taxpayer had no remedy against the measure.
Conseil d'Etat decision might Conseil d'Etat warranted a more detailed explanation on this point, which—as it pertains to other supervisory powers ofadministration—is already the subject of numerous legal disputes before the courts.
EC, Chapters 9 and 10, April 30, 2026, No. 507252, unpublished
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