Whenadministration a stay of execution of a judgment in favor of the taxpayer

A taxpayer who had been subject to a tax assessment successfully had it overturned by the Administrative Court.

administration challenged the annulmentadministration the Administrative Court of Appeals. It also filed a separate motion requesting that the lower court’s judgment be stayed pending the Court’s decision.

The judges will then note that the taxpayer does not own any real estate in France and that the retirement benefits he receives from France are modest.

The Court notes that the taxpayer had not voluntarily paid the tax assessment.administration thenadministration to seize funds held by third parties through pension funds.

She believes that if the appeal decision goes in favor ofadministration, it would require the implementation of international collection measures to recover the funds.

It therefore concludes that there is a risk of irreparable loss to the State unless the enforcement of the judgment is stayed.

It therefore grants a stay of execution of the judgment until it has ruled on the merits of the case.

One might question whether the Court’s reasoning is consistent with the free movement of capital guaranteed by European Union law.

CAA Paris, Oct. 29, 2025, No. 25PA01559

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