Subject and court · Court of appeal · France
Tax at the Cour administrative d'appel de Lyon
In 2025, the Cour administrative d'appel de Lyon issued 305 decisions on tax (9% fewer than in 2024), that is 10% of its caseload. 76% of the decisions with a stated outcome are dismissals, against 75% for all administrative courts of appeal. The median time is 18 months, against 20 months for all administrative courts of appeal.
- Decisions in 2025305−9% over one year
- Share of caseload10%against 8% for all administrative courts of appeal
- Dismissal rate76%against 75% for all administrative courts of appeal
- Median time18 monthsagainst 20 months for all administrative courts of appeal
Activity year by year
On tax, the number of decisions of the Cour administrative d'appel de Lyon fell every year, from 370 in 2023 to 305 in 2025. That is a decrease of 18%, against a decrease of 15% for all administrative courts of appeal.
The dismissal rate is 76% in 2025, against 72% in 2023; the median time is 18 months in 2025, against 20 months in 2023.
| Year | Decisions | Change | Share of caseload | Dismissal rate | Median time |
|---|---|---|---|---|---|
| 2023 | 370 | – | 10% | 72% | 20 months |
| 2024 | 335 | −9% | 10% | 70% | 19 months |
| 2025 | 305 | −9% | 10% | 76% | 18 months |
Series start in 2023, the first full year in which the decisions of the Cour administrative d'appel de Lyon were published. CAA Lyon stands for Cour administrative d'appel de Lyon. Share of caseload: share of the subject among all the decisions of the court, computed from 200 decisions a year. Rate and time not computed below 200 decisions in the year.
See also Cour administrative d'appel de Lyon: all subjects Tax in France
Time to judgment
In 2025, the median time from filing to judgment is 18 months for cases on tax decided at the Cour administrative d'appel de Lyon: a quarter are decided in less than 14 months, a quarter wait more than 22 months. This median was 19 months in 2024.
The median time of the Cour administrative d'appel de Lyon (18 months) is shorter than that of all administrative courts of appeal (20 months). All subjects together, the median time of the Cour administrative d'appel de Lyon is 12 months; on this subject it is 6 months longer.
The median time is calculated on 256 judgments and rulings; 49 other decisions of the year are orders, which count in the volumes but not in the times.
- A quarter of cases decided inless than 14 monthsfirst quartile
- Median time18 monthsagainst 20 months for all administrative courts of appeal
- A quarter of cases wait more than22 monthsthird quartile
- Decisions counted256out of 305 decisions in 2025
| Duration | CAA Lyon | Administrative courts of appeal |
|---|---|---|
| < 3 months | 2% | 2% |
| 3-6 months | 2% | 1% |
| 6-12 months | 18% | 14% |
| 1-2 years | 56% | 53% |
| 2-3 years | 20% | 26% |
| > 3 years | 2% | 4% |
Judgments and rulings only, excluding orders; time counted from the filing of the application to the decision. Not computed below 200 decisions in the year.
See also Cour administrative d'appel de Lyon: all subjects Tax in France
Outcome of the cases
Among the 305 decisions of 2025 on tax with a stated outcome, 76% are dismissals, 14% annul the contested act or grant the claim, and 5% are withdrawals or “no need to rule” decisions, which end the case without a ruling on the merits. On this subject, for all administrative courts of appeal, these shares are 75%, 17% and 4%.
The dismissal rate of the Cour administrative d'appel de Lyon is 1 point higher than that of the same subject for all administrative courts of appeal. Compared with 2024, the dismissal rate on this subject is up 6 points.
- CAA Lyon
- Administrative courts of appeal
- Dismissed
- Annulled or granted
- No need to rule
- Withdrawn
- Referred or transferred
- Other outcomes
| Outcome | Decisions 2025 | Share | Share: Administrative courts of appeal |
|---|---|---|---|
| Dismissed | 231 | 76% | 75% |
| Annulled or granted | 43 | 14% | 17% |
| No need to rule | 14 | 5% | 3% |
| Withdrawn | 2 | 1% | 1% |
| Referred or transferred | 15 | 5% | 5% |
Decisions with a stated and classified outcome, excluding interim decisions (expert report, investigation).
See also Cour administrative d'appel de Lyon: all subjects Tax in France
Same subject in the courts of appeal
The 9 administrative courts of appeal issued 2,254 decisions on tax in 2025 between them; the Cour administrative d'appel de Lyon issued 305, that is 14%.
On tax, the Cour administrative d'appel de Lyon issued 305 of the 2,254 decisions of all administrative courts of appeal, or 14%. The share of this subject in the caseload ranges from 4% for the administrative court of appeal of Nantes to 12% for the administrative courts of appeal of Paris and Marseille; it is 10% for the Cour administrative d'appel de Lyon. Among the 4 courts that issued at least 200 decisions on this subject, the dismissal rate ranges from 68% for the administrative court of appeal of Marseille to 81% for the administrative court of appeal of Versailles. The median time ranges from 18 months for the Cour administrative d'appel de Lyon and the administrative court of appeal of Paris to 27 months for the administrative court of appeal of Versailles.
- Cour administrative d'appel de Paris
- Cour administrative d'appel de Marseille
- Cour administrative d'appel de Lyon
- Cour administrative d'appel de Versailles
- Cour administrative d'appel de Bordeaux
- Cour administrative d'appel de Toulouse
- Cour administrative d'appel de Douai
- Cour administrative d'appel de Nancy
- Cour administrative d'appel de Nantes
| Court | Decisions 2025 | Share of caseload | Dismissal rate | Median time |
|---|---|---|---|---|
| Cour administrative d'appel de Paris | 609 | 12% | 75% | 18 months |
| Cour administrative d'appel de Marseille | 347 | 12% | 68% | 19 months |
| Cour administrative d'appel de Lyon | 305 | 10% | 76% | 18 months |
| Cour administrative d'appel de Versailles | 228 | 7% | 81% | 27 months |
| Cour administrative d'appel de Bordeaux | 196 | 7% | – | – |
| Cour administrative d'appel de Toulouse | 175 | 7% | – | – |
| Cour administrative d'appel de Douai | 135 | 7% | – | – |
| Cour administrative d'appel de Nancy | 130 | 5% | – | – |
| Cour administrative d'appel de Nantes | 129 | 4% | – | – |
Share of caseload: share of the subject among all the decisions of the court. Dismissal rate not computed below 200 decisions on the subject; median time: judgments and rulings only, excluding orders, not computed below 200 judgments.
See also In cassation: Conseil d'État Tax in France Cour administrative d'appel de Lyon: all subjects
The other subjects of the court
With 305 decisions, or 10% of the total of the Cour administrative d'appel de Lyon, this subject comes behind immigration (1,501) and ahead of civil service (238).
| Subject | Decisions 2025 | Share of caseload | Dismissal rate | Median time |
|---|---|---|---|---|
| Immigration | 1,501 | 48% | 85% | 10 months |
| Tax | 305 | 10% | 76% | 18 months |
| Civil service | 238 | 8% | 73% | 15 months |
| Planning and building permits | 185 | 6% | – | – |
| Local authorities and public property | 75 | 2% | – | – |
| Environment and agriculture | 69 | 2% | – | – |
| Social welfare | 64 | 2% | – | – |
| Employment law | 39 | 1% | – | – |
| Public procurement | 33 | 1% | – | – |
| Public health | 33 | 1% | – | – |
| Policing | 19 | 1% | – | – |
| Education | 16 | 1% | – | – |
| Driving licences | 9 | 0.3% | – | – |
| Housing | 5 | 0.2% | – | – |
| Other subjects | 530 | 17% | 57% | 16 months |
Subject determined from the legal texts cited in each decision; “other subjects” groups decisions without a characteristic text. Detailed pages exist from 50 decisions on the subject.
See also Cour administrative d'appel de Lyon: all subjects France
Understanding these figures
What these figures count
Of the 3,121 decisions of the Cour administrative d'appel de Lyon in 2025, 305 fall under tax (10%), based on the legal texts they cite; 530 (17%) fall under no identified subject and appear under “Other subjects”.
Frequently asked questions
How many decisions on tax did the Cour administrative d'appel de Lyon issue in 2025?
The Cour administrative d'appel de Lyon issued 305 decisions on tax in 2025 (9% fewer than in 2024), that is 10% of its 3,121 decisions. Since 2023 the total is 1,010 decisions.
What is the median time to judgment on tax at the Cour administrative d'appel de Lyon?
In 2025, the median time from filing to decision is 18 months for cases on tax: a quarter are decided in less than 14 months, a quarter wait more than 22 months. On this subject it is 20 months for all administrative courts of appeal.
What share of the decisions on tax at the Cour administrative d'appel de Lyon are dismissals?
In 2025, 76% of the decisions on tax of the Cour administrative d'appel de Lyon with a stated outcome were dismissals, against 75% for all administrative courts of appeal. The calculation covers 305 of the 305 decisions of the year.
How many decisions on tax did the other administrative courts of appeal issue?
In 2025, the administrative courts of appeal of Paris, Marseille and Versailles issued 609, 347 and 228 respectively. The others issued fewer.