Subject · France, administrative courts
Tax
In 2025, the French administrative courts issued 11,968 decisions on tax, that is 4.3% of the year's decisions (2% more than in 2024): 8,958 before the administrative tribunals, 2,254 before the administrative courts of appeal and 756 before the Conseil d'État. Before the administrative tribunals, 67% of the decisions dismiss the claim and the median time to judgment is 27 months.
- Decisions in 202511,968+2% over one year
- Share of administrative decisions4.3%out of 279,322 decisions in 2025
- Dismissed at first instance67%decisions with a stated outcome
- Median time at first instance27 monthsfrom filing to judgment
Decisions year by year
This chart follows, year by year, the number of decisions issued on tax at each level of the administrative courts, and the share they represent among all decisions. This volume measures judicial output and is not the same as the number of cases filed in the same year: a case may be decided months, or even years, after it was filed.
The number of decisions on tax went from 12,398 in 2023 to 11,968 in 2025. This subject accounts for 4.3% of all administrative court decisions in 2025 (4.7% in 2024). It accounts for 3.7% of the decisions of the administrative tribunals, 8.3% of the decisions of the courts of appeal and 10% of the decisions of the Conseil d'État.
- Administrative tribunals
- Administrative courts of appeal
- Conseil d'État
| Year | Administrative tribunals | Administrative courts of appeal | Conseil d'État | Total | Share |
|---|---|---|---|---|---|
| 2023 | 8,769 | 2,642 | 987 | 12,398 | 5.1% |
| 2024 | 8,710 | 2,331 | 743 | 11,784 | 4.7% |
| 2025 | 8,958 | 2,254 | 756 | 11,968 | 4.3% |
Series start in 2023, the first full year in which the administrative tribunals and courts of appeal published their decisions. Share: that of the subject among all decisions of the year.
The courts concerned
The table lists the courts that issued at least one decision on tax in 2025. For each of them it gives the number of decisions and the share the subject represents among all its decisions, then, where the number of decisions allows it, the dismissal rate and the median time to judgment. Each court links to its own page.
In 2025, 39 administrative tribunals, 9 administrative courts of appeal and the Conseil d'État issued at least one decision on tax. Among the administrative tribunals, the Tribunal administratif de Paris (1,279 decisions), the Tribunal administratif de Montreuil (1,023) and the Tribunal administratif de Cergy-Pontoise (688) issued the largest numbers; together they account for 33% of the tribunals' decisions on this subject. Among the courts of appeal, the Cour administrative d'appel de Paris issued the largest number (609). Among the administrative tribunals with at least 1,000 decisions in the year and 200 on this subject, the share of the subject in their caseload ranges from 1.6% for the Tribunal administratif de Nantes to 13% for the Tribunal administratif de La Réunion. 14 administrative tribunals issued at least 200 decisions on tax: the dismissal rate ranges from 40% to 89%; the median time ranges from 21 months to 43 months.
Share of caseload: share of the subject among all the decisions of the court. Dismissal rate not computed below 200 decisions of the court on the subject; median time: judgments only, excluding orders, not computed below 200 judgments. Below 200 decisions in the year, a court only has its number of decisions.
See also Justice in France: all courts
Time to judgment
Time to judgment is the time between the filing of the application and the judgment. It is summarised by the median: half of the cases are decided faster, the other half more slowly. For tax, times are shown for each court level, with the quartiles and the spread of judgments over bands of duration, provided the level has at least 200 judgments in the year.
In 2025, an administrative tribunal judgment on tax comes a median of 27 months after filing: a quarter of the cases are decided in less than 22 months, a quarter wait more than 33 months. This median is the same as in 2024. This median time is above the median of all subjects before the administrative tribunals (7 months). Before the administrative courts of appeal, the median time is 20 months (as in 2024). Before the Conseil d'État, the median time is 8 months (as in 2024).
- Administrative tribunals27 monthsmedian time
- Administrative courts of appeal20 monthsmedian time
- Conseil d'État8 monthsmedian time
| Level | Judgments | First quartile | Median time | Third quartile |
|---|---|---|---|---|
| Administrative tribunals | 6,023 | 21 months | 27 months | 33 months |
| Administrative courts of appeal | 1,870 | 14 months | 20 months | 25 months |
| Conseil d'État | 673 | 6 months | 8 months | 13 months |
See also Tribunal administratif de Paris Tribunal administratif de Montreuil times for each court
Judgments only, excluding orders (summary proceedings), counted from the first application filed, in completed months. Time not computed for a court level below 200 judgments in the year.
Outcome of the cases
The outcome sums up what the decision does: the claim is dismissed, it is granted in whole or in part, or the case ends without the court having to rule on the merits. On appeal and in cassation, a dismissal leaves the contested decision in place, whether the appeal came from the individual or from the public body: the dismissal rate alone does not say who wins the case. For tax, the breakdown is given for each court level.
Before the administrative tribunals, 67% of the decisions on tax with a stated outcome dismiss the claim, against 57% for all subjects together, and the dismissal rate is down 3 points compared with 2024. The contested act is annulled or the claim granted in 13% of the decisions; withdrawals and “no need to rule” decisions, which end the case without a ruling on the merits, account for 17%. The dismissal rate is 75% before the administrative courts of appeal and 72% before the Conseil d'État.
- Administrative tribunals
- Administrative courts of appeal
- Conseil d'État
- Dismissed
- Annulled or granted
- No need to rule
- Withdrawn
- Referred or transferred
- Other outcomes
| Outcome | Administrative tribunals | Administrative courts of appeal | Conseil d'État |
|---|---|---|---|
| Dismissed | 5,988 (67%) | 1,676 (75%) | 539 (72%) |
| Annulled or granted | 1,204 (13%) | 380 (17%) | 193 (26%) |
| No need to rule | 703 (8%) | 61 (3%) | 7 (1%) |
| Withdrawn | 824 (9%) | 20 (1%) | 0 (0%) |
| Referred or transferred | 213 (2%) | 111 (5%) | 12 (2%) |
| Decisions with a stated outcome | 8,932 | 2,248 | 751 |
Decisions with a stated and classified outcome, excluding interim decisions (expert report, investigation). For each court level, the breakdown is given from 200 decisions in the year; below that, it is not shown.
The other subjects
The decisions of the administrative courts are divided here into 16 categories, one of which is “other matters”, according to the legal texts cited in each decision. The table gives the volume of the other categories in 2025; each row links to its page.
In 2025, the administrative courts issued 279,322 decisions, divided among 16 categories; tax accounts for 11,968 (4.3%). The categories with the most decisions, apart from “other matters”, are immigration (111,932), housing (11,393), social welfare (10,925) and civil service (10,831). Among the subjects with at least 1,000 decisions before the administrative tribunals, the median time ranges from 3 months for immigration to 27 months for tax.
| Subject | Decisions 2025 | Share | Change |
|---|---|---|---|
| Immigration | 111,932 | 40% | +9% |
| Housing | 11,393 | 4.1% | −22% |
| Social welfare | 10,925 | 3.9% | −5% |
| Civil service | 10,831 | 3.9% | −2% |
| Planning and building permits | 7,808 | 2.8% | −24% |
| Local authorities and public property | 5,234 | 1.9% | +24% |
| Driving licences | 4,809 | 1.7% | +15% |
| Employment law | 3,547 | 1.3% | +18% |
| Public health | 2,721 | 0.97% | +3% |
| Environment and agriculture | 2,333 | 0.84% | −22% |
| Education | 2,332 | 0.83% | −28% |
| Policing | 1,999 | 0.72% | 0% |
| Public procurement | 1,926 | 0.69% | +7% |
| Elections | 178 | 0.06% | −32% |
| Other matters | 89,386 | 32% | +39% |
Subject determined from the legal texts cited in each decision; “other matters” groups decisions without a characteristic text.
See also Justice in France
Understanding these figures
National and local taxes
Disputes in this subject concern the assessment or collection of the taxes governed by the General Tax Code and the Tax Procedure Code: income tax, corporate tax, VAT, property tax, the business property contribution, the local tax on second homes, as well as penalties and tax adjustments. The taxpayer challenges a decision of the tax authorities.
A claim before the judge
As a general rule, the taxpayer first lodges a claim with the tax authorities and brings the case before the administrative tribunal only after their reply, or when no reply comes within the set time. Disputes over registration duties and indirect taxes fall to the ordinary courts and are not counted here.
Why the median
The median is preferred to the average: a few cases lasting several years are enough to inflate an average, while they barely move the median. Times are counted in completed months, from the filing of the application to the judgment; orders issued by a single judge, in particular in summary proceedings, are left out. For tax, it is 27 months before the administrative tribunals in 2025: half of the cases there are decided faster, half more slowly.
Outcome families
Outcomes are grouped into families. Dismissal covers claims found unfounded, inadmissible or brought before the wrong court. “Annulled or granted” brings together the decisions that find for the applicant in whole or in part: annulment of an act, amendment of a judgment, an injunction addressed to the public body. “No need to rule” means that the dispute lost its purpose during the proceedings, “withdrawn” that the applicant dropped the claim, and a referral sends the case to another court. For tax, the administrative tribunals dismissed 67% of the claims and annulled or granted 13% in 2025, among the decisions with a stated outcome.
Reading the figures with care
These figures describe past decisions. A decision is attached to a subject from the legal texts it cites: a case that touches several fields is counted in only one of them. The dismissal rate and the times depend first on the nature of the cases decided, so two subjects, like two courts that do not receive the same disputes, cannot be compared point by point. No statistic can predict the outcome of a particular case. Here, this subject accounts for 4.3% of the decisions of the administrative courts in 2025.
Frequently asked questions
How many administrative court decisions concern tax?
In 2025, the administrative courts published 11,968 decisions on tax, that is 4.3% of all decisions of the year (2% more than in 2024): 8,958 by the administrative tribunals; 2,254 by the courts of appeal; 756 by the Conseil d'État.
What share of cases on tax is dismissed by the administrative tribunals?
In 2025, 67% of the administrative tribunal decisions on tax with a stated outcome were dismissals, against 57% for all subjects together; 13% of the decisions annulled the contested act or granted the claim in whole or in part. Before the courts of appeal, the dismissal rate is 75%. Before the Conseil d'État, the dismissal rate is 72%.
How long does an administrative tribunal take to decide a case on tax?
In 2025, the median time from filing to judgment is 27 months before the administrative tribunals: a quarter of the cases are decided in less than 22 months and a quarter after more than 33 months. It is 20 months before the administrative courts of appeal. It is 8 months before the Conseil d'État. These times exclude orders.
Which courts issue the most decisions on tax?
Among the administrative tribunals, the Tribunal administratif de Paris (1,279 decisions in 2025), the Tribunal administratif de Montreuil (1,023) and the Tribunal administratif de Cergy-Pontoise (688) issued the largest numbers. Among the courts of appeal, the Cour administrative d'appel de Paris issued 609.