A ruling that grants an unlawful exemption is not a decision that creates law

A taxpayer filed a request for a ruling in 2018, to whichadministration responded by informing the taxpayer that he was eligible for an exemption. However, in late 2020, the departmental director, who had been asked to confirm this ruling, determined that it should not have been granted and that the taxpayer was not eligible for the exemption.

The 2020 decision to revoke the ruling stated that the taxpayer was no longer eligible for the exemption effective in 2020. The revocation of the ruling was upheld by the Appeals Board in March 2021.

The taxpayer then challenged the revocation of the ruling in court.

The Administrative Court of Appeals will then rule thatadministration entitled to conclude that the taxpayer was not eligible for the tax exemption.

It also states that the ruling obtained in 2018, which provided for an exemption not provided for by law, cannot be considered a decision that creates legal rights. Consequently, the provisions of the Code of Relations between the Public andadministration such a decision must be repealed within four months of its issuance do not apply.

The taxpayer's appeal is therefore denied.

CAA Toulouse, Nov. 6, 2025, No. 23TL02624

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