Whenadministration misses the deadline for filing an appeal

While taxpayers have two months from the date of receipt of a judgment to appeal it, Article R*200-18 of the Code of Tax Procedures provides for a different procedure foradministration.

The director of the department that handled the case has two months to forward the judgment to the Minister. The Minister then has two months to file an appeal, but this period begins upon the expiration of the first deadline.administration thus generallyadministration four months to file an appeal.

However, when the taxpayer serves the judgment on the Minister, the two-month period begins to run from the date of service.

In this particular case, an initial notice was served on the Minister on January 12, 2024, specifying, however, that the appeal must be filed with the "Administrative Court of Appeal in Grenoble."

A second service was issued on January 24, 2024, to correct this error.

administration appealadministration then filed with the Administrative Court of Appeals on March 20, 2024.

The court will then rule that the error made in the letter of January 12 regarding the competent court "could not […] have misled [the Minister] as to the conditions for exercising his right to appeal and could not have influenced his assessment of whether to challenge the judgment."

She therefore believes that the appeal period began on the date of the first service, January 12, 2024. The petition was therefore filed after the appeal deadline had passed.

The Minister's motion is therefore deemed to have been filed late, and the appeal is dismissed.

CAA Lyon, Sept. 25, 2025, No. 24LY00744

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