Attempt to pay tax installments by check: échèque

A taxpayer who clearly has a fondness for checks asked the departmental director of public finance if he could pay his estimated property tax payments using this method of payment.

After his request was denied, he then filed a complaint with the Administrative Court to challenge that decision.

The Administrative Court, having noted the provisions of Article 1680 A of the General Tax Code, which state that“payments initiated by the taxadministration e are made from an account opened by the taxpayer at an institution authorized for that purpose,” held that payment by check is not permitted (TA Montreuil, Dec. 16, 2024, No. 2117703).

The taxpayer then appealed that decision, and the Administrative Court of Appeals subsequently overturned the Administrative Tribunal's ruling.

Unfortunately, this cancellation is due to the fact that, prior to the Tribunal’s decision, the taxpayer had received a tax notice informing him that he no longer owed any tax for 2021, the year for which the request for payment by check had been made.

The Court therefore finds that there was no basis for the trial court to rule on the taxpayer's request.

The appeal is therefore a failure.

CAA Paris, Sept. 14, 2026, No. 25PA00456

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