When a taxpayer is fined for abusive litigation for raising a procedural objection (which was ultimately dismissed)

A taxpayer was subject to a tax audit, which resulted inadministration issuing a tax assessment.

He challenged the decision before the Administrative Court, arguing that he had not received the reassessment proposal that the procedure was flawed.

The presiding judge then issued an order finding that the claim was without merit and imposed a fine of 1,500 euros for frivolous litigation.

The Administrative Court of Appeals then ruled that the ground raised by the petitioner did not constitute a ground of external legality and that the presiding judge could not rule by order.

This decision is therefore set aside, as is the fine for frivolous litigation.

The Court nevertheless upholds the tax assessment.

CAA Lyon, Feb. 19, 2026, No. 25LY01778

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