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Subject and court · First instance · France

Tax at the Tribunal administratif de Besançon

In 2025, the Tribunal administratif de Besançon issued 106 decisions on tax (5% fewer than in 2024), that is 5% of its caseload, against 4% for all administrative tribunals. 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 Tribunal administratif de Besançon went from 85 in 2023 to 106 in 2025, with a maximum of 111 in 2024. That is an increase of 25%, against an increase of 2% for all administrative tribunals. Since 2023, the Tribunal administratif de Besançon has issued 302 decisions on this subject.

TA Besançon: decisions on tax per year2023 : Decisions 85 ; 2024 : Decisions 111 ; 2025 : Decisions 1060100200Decisions 2023 : 852023Decisions 2024 : 1112024Decisions 2025 : 1062025
TA Besançon: decisions on tax per year
YearDecisionsChangeShare of caseload
202385–5%
2024111+31%5%
2025106−5%5%

Series start in 2023, the first full year in which the decisions of the Tribunal administratif de Besançon were published. TA Besançon stands for Tribunal administratif de Besançon. Share of caseload: share of the subject among all the decisions of the court, computed from 200 decisions a year.

See also Tribunal administratif de Besançon: all subjects Tax in France

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Same subject in the jurisdiction

In the jurisdiction of the Cour administrative d'appel de Nancy, the 4 administrative tribunals issued 521 decisions on tax in 2025 between them; the Tribunal administratif de Besançon issued 106, that is 20%.

On tax, the Tribunal administratif de Besançon issued 106 of the 8,958 decisions of all administrative tribunals, or 1%. The share of this subject in the caseload ranges from 3% for the administrative tribunals of Strasbourg and Nancy to 5% for the Tribunal administratif de Besançon.

Decisions on tax in 2025
Tribunals of the jurisdiction: Tax
CourtDecisions 2025Share of caseloadDismissal rateMedian time
Tribunal administratif de Strasbourg2163%80%–
Tribunal administratif de Châlons-en-Champagne1074%––
Tribunal administratif de Besançon1065%––
Tribunal administratif de Nancy923%––

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 On appeal: Cour administrative d'appel de Nancy Tax in France Tribunal administratif de Besançon: all subjects

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The other subjects of the court

With 106 decisions, or 5% of the total of the Tribunal administratif de Besançon, this subject comes behind civil service (117) and ahead of planning and building permits (99).

Decisions of the Tribunal administratif de Besançon by subject in 2025
Decisions of the Tribunal administratif de Besançon by subject in 2025
SubjectDecisions 2025Share of caseloadDismissal rateMedian time
Immigration54124%67%2 months
Social welfare1356%––
Civil service1175%––
Tax1065%––
Planning and building permits994%––
Employment law814%––
Local authorities and public property593%––
Environment and agriculture593%––
Housing412%––
Driving licences412%––
Education382%––
Public procurement231%––
Public health221%––
Policing161%––
Elections10.04%––
Other subjects87839%52%9 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 Tribunal administratif de Besançon: all subjects France

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Understanding these figures

What these figures count

Of the 2,257 decisions of the Tribunal administratif de Besançon in 2025, 106 fall under tax (5%), based on the legal texts they cite; 878 (39%) fall under no identified subject and appear under “Other subjects”.

Frequently asked questions

How many decisions on tax did the Tribunal administratif de Besançon issue in 2025?

The Tribunal administratif de Besançon issued 106 decisions on tax in 2025 (5% fewer than in 2024), that is 5% of its 2,257 decisions. Since 2023 the total is 302 decisions.

Why is no dismissal rate or median time shown for tax at the Tribunal administratif de Besançon?

With 106 decisions in 2025, the Tribunal administratif de Besançon 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 Tribunal administratif de Besançon does this subject represent?

It accounts for 5% of the 2,257 decisions of the Tribunal administratif de Besançon in 2025, against 4% for all administrative tribunals.

How many decisions on tax did the other tribunals of the jurisdiction issue?

In 2025, the administrative tribunals of Strasbourg, Châlons-en-Champagne and Nancy issued 216, 107 and 92 respectively.