Whenadministration appeals only the legal costs and wins

A taxpayer had been served with a tax penalty and had challenged it all the way through the courts.

Before the administrative court,administration waived the fine. The taxpayer then withdrew his claims, with the exception of the request that the government pay him a sum to cover his legal costs.

The court then took note of this withdrawal and orderedadministration pay the taxpayer 1,200 euros to cover these legal costs.

administration appealed this decision.

The Administrative Court of Appeals will then note that the tax relief granted byadministration possible after the taxpayer presented new evidence to the court.

She believes that the court therefore wrongly orderedadministration pay the lump-sum amount of 1,200 euros to cover the taxpayer's legal costs.

CAA Bordeaux, June 16, 2026, No. 24BX01439

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