A purported conviction for tax fraud cannot serve as grounds for denying an appeal to a higher authority
An individual was subject to a tax audit, which ledadministration to issue a tax assessment for the years 2013, 2014, and 2015.
In court, the taxpayer argued that the procedure was improper because he had not met with the taxpayer’s supervisor.
An initial request to meet with him had been made by his attorney on April 26, 2017, regarding the 2013 tax year. However, the attorney withdrew this request in August 2017. The taxpayer then claimed to have sent a letter dated August 30, 2017, requesting an internal appeal for the years 2013, 2014, and 2015 (at that time, the request for an internal appeal did not have to be filed within 30 days of receiving the response to the taxpayer’s comments). The taxpayer had submitted to the Court an acknowledgment of receipt stating "ESFP referred to higher authority."
administration defendedadministration by arguing that it had been unable to locate the letter and that there were therefore doubts as to its existence. It also pointed out that the letter had not been addressed to the audit unit and that the taxpayer had not mentioned it later when he stated that he had been unable to meet with the supervisor.
Finally, although the connection to the facts was unclear, the Court noted that the taxpayer had been convicted of tax fraud.
The Administrative Court of Appeals, however, rejected all ofadministration arguments. It further noted that the taxpayer had contested the existence of a conviction for tax fraud and that this could not be used as grounds to deny the taxpayer the opportunity to meet with his or her supervisor.
The Court has thus overturned the assessment for 2013. With regard to the other years, it notes that the taxpayer was not entitled to this guarantee.
CAA Paris, May 22, 2025, No. 23PA01842
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