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Contradictory tax reassessment procedure: failure to reply to the taxpayer’s observations deprives the taxpayer of access to a hierarchical appeal and renders the procedure irregular

Contradictory tax reassessment procedure: failure to reply to the taxpayer’s observations deprives the taxpayer of access to a hierarchical appeal and renders the procedure irregular

Published on : 08/01/2026 08 January Jan 01 2026
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Paris Administrative Court of Appeal, 9th Chamber, 21 November 2025, No. 24PA01129, unpublished in the Lebon Reports
 
  • The hierarchical appeal (recours hiérarchique), consisting in referring the matter successively to the tax auditor’s immediate superior and then to the departmental or regional interlocutor (interlocuteur départemental ou régional), constitutes a substantial procedural safeguard for the taxpayer, which is enforceable against the tax authorities.
  • This safeguard does not apply in cases of ex officio assessment (taxation d’office).
  • In the context of a contradictory tax reassessment procedure (procédure de rectification contradictoire), the tax authorities’ failure to respond to the taxpayer’s observations—such response determining the starting point of the time limit for requesting a hierarchical appeal—deprives the taxpayer of the possibility of exercising that appeal and renders the procedure irregular, thereby justifying the cancellation of the corresponding tax assessments.
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