Summary proceedings for suspension: a ruling in favor of the taxpayer
In a case rare enough to be worth noting, the Nantes Administrative Court of Appeal granted a motion for a preliminary injunction filed by taxpayers.
They had challenged an assessment before the Administrative Court, which had rejected their claim.
Before the Administrative Court of Appeals, they then sought a stay of collection of the taxes, which amounted to more than €300,000.
The tax authority will then note that the taxpayers had four dependent children, that the couple had a monthly income of approximately €11,000 according to their 2014 tax notice, and that the balance in their bank accounts totaled €35,000.
The Court also notes that they owned their primary residence but had an outstanding loan for its purchase. The taxpayers still owed approximately €130,000 on that loan. The loan had been suspended to address the couple’s financial difficulties.
The couple also held shares in several companies. However, one of them had been placed in receivership, and the other was heavily in debt.
Finally, the Court notes that while the couple did indeed own two apartments and a house, these properties are outbuildings attached to their primary residence and a former police station, which “are of very low value, consistent with their state of disrepair.”
The Court concludes that, given the couple’s available funds and household expenses, the payment of these short-term taxes wouldcause “sufficiently serious short-term harm” to the couple’s financial situation.
It considers that the requirement of urgency necessary to order a suspension of collection has been met.
The Court further finds that there is serious doubt as to the validity of the tax assessments.
It is therefore suspending the tax assessment until it rules on the matter.
CAA Nantes, April 7, 2026, No. 26NT00606
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