A real estate investment company (SCI) was subject to a tax audit, following which the French Tax Authority (administration ) determined that it had failed to report rental income and had also improperly deducted certain expenses.
The French Tax Administration (administration ) then issued a tax assessment to the company’s partners, since the company fell under the partnership tax regime.
This tax assessment was challenged by both the SCI and its partners.
However, the court ruled that the SCI’s appeal filed with the court was not admissible.
The SCI appealed this decision. It argued that it was entitled to challenge the tax assessments imposed on its partners because the French Tax Administration (administration ) had indicated that a claim must be filed on behalf of both the SCI and its partners, because the partners had filed their own petitions with the courts, and because the French Tax Administration (administration ) had not requested that the company rectify its situation.
The Administrative Court of Appeals will note that a petition filed by the wrong person may potentially be corrected by the taxpayer until the deadline for filing with the court expires.
In this particular case, no such adjustment had been made.
The court further notes that the arguments raised by the SCI were inoperative, since only the partners subject to the tax reassessments are entitled to challenge the reassessments imposed on them.
The SCI's motion is therefore denied.
CAA Marseille, Oct. 5, 2026, No. 26MA02666
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