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Tax at the Cour administrative d'appel de Nantes

In 2025, the Cour administrative d'appel de Nantes issued 129 decisions on tax (2% more than in 2024), that is 4% of its caseload, against 8% for all administrative courts of appeal. Below the threshold of 200 decisions a year in a subject, only numbers of decisions are shown.

Activity year by year

On tax, the number of decisions of the Cour administrative d'appel de Nantes went from 193 in 2023 to 129 in 2025, with a minimum of 126 in 2024. That is a decrease of 33%, against a decrease of 15% for all administrative courts of appeal. Since 2023, the Cour administrative d'appel de Nantes has issued 448 decisions on this subject.

Its share of the caseload of the Cour administrative d'appel de Nantes went from 5% in 2023 to 4% in 2025.

CAA Nantes: decisions on tax per year2023 : Decisions 193 ; 2024 : Decisions 126 ; 2025 : Decisions 1290100200Decisions 2023 : 1932023Decisions 2024 : 1262024Decisions 2025 : 1292025
CAA Nantes: decisions on tax per year
YearDecisionsChangeShare of caseload
2023193–5%
2024126−35%3%
2025129+2%4%

Series start in 2023, the first full year in which the decisions of the Cour administrative d'appel de Nantes were published. CAA Nantes stands for Cour administrative d'appel de Nantes. Share of caseload: share of the subject among all the decisions of the court, computed from 200 decisions a year.

See also Cour administrative d'appel de Nantes: all subjects Tax in France

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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 Nantes issued 129, that is 6%.

On tax, the Cour administrative d'appel de Nantes issued 129 of the 2,254 decisions of all administrative courts of appeal, or 6%. The share of this subject in the caseload ranges from 4% for the Cour administrative d'appel de Nantes to 12% for the administrative courts of appeal of Paris and Marseille. 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 administrative courts of appeal of Paris and Lyon to 27 months for the administrative court of appeal of Versailles.

Decisions on tax in 2025
Administrative courts of appeal: Tax
CourtDecisions 2025Share of caseloadDismissal rateMedian time
Cour administrative d'appel de Paris60912%75%18 months
Cour administrative d'appel de Marseille34712%68%19 months
Cour administrative d'appel de Lyon30510%76%18 months
Cour administrative d'appel de Versailles2287%81%27 months
Cour administrative d'appel de Bordeaux1967%––
Cour administrative d'appel de Toulouse1757%––
Cour administrative d'appel de Douai1357%––
Cour administrative d'appel de Nancy1305%––
Cour administrative d'appel de Nantes1294%––

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 Nantes: all subjects

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The other subjects of the court

With 129 decisions, or 4% of the total of the Cour administrative d'appel de Nantes, this subject comes behind planning and building permits (172) and ahead of civil service (118).

Decisions of the Cour administrative d'appel de Nantes by subject in 2025
Decisions of the Cour administrative d'appel de Nantes by subject in 2025
SubjectDecisions 2025Share of caseloadDismissal rateMedian time
Immigration1,57851%81%8 months
Planning and building permits1726%––
Tax1294%––
Civil service1184%––
Environment and agriculture682%––
Local authorities and public property421%––
Employment law411%––
Social welfare351%––
Public health261%––
Policing201%––
Public procurement120.4%––
Housing110.4%––
Education70.2%––
Driving licences20.1%––
Other subjects80426%60%13 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 Nantes: all subjects France

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Understanding these figures

What these figures count

Of the 3,065 decisions of the Cour administrative d'appel de Nantes in 2025, 129 fall under tax (4%), based on the legal texts they cite; 804 (26%) 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 Nantes issue in 2025?

The Cour administrative d'appel de Nantes issued 129 decisions on tax in 2025 (2% more than in 2024), that is 4% of its 3,065 decisions. Since 2023 the total is 448 decisions.

Why is no dismissal rate or median time shown for tax at the Cour administrative d'appel de Nantes?

With 129 decisions in 2025, the Cour administrative d'appel de Nantes stays below the threshold of 200 decisions a year in this subject: below it, a dismissal rate or a median time would vary too much from one year to the next. Only numbers of decisions are shown.

How much of the caseload of the Cour administrative d'appel de Nantes does this subject represent?

It accounts for 4% of the 3,065 decisions of the Cour administrative d'appel de Nantes in 2025, against 8% for all administrative courts of appeal.

How many decisions on tax did the other administrative courts of appeal issue?

In 2025, the administrative courts of appeal of Paris, Marseille and Lyon issued 609, 347 and 305 respectively. The others issued fewer.