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Subject and court · First instance · France

Tax at the Tribunal administratif de Marseille

In 2025, the Tribunal administratif de Marseille issued 293 decisions on tax (8% fewer than in 2024), that is 3% of its caseload. 66% of the decisions with a stated outcome are dismissals, against 67% for all administrative tribunals.

Activity year by year

On tax, the number of decisions of the Tribunal administratif de Marseille fell every year, from 404 in 2023 to 293 in 2025. That is a decrease of 27%, against an increase of 2% for all administrative tribunals.

Its share of the caseload of the Tribunal administratif de Marseille went from 4% in 2023 to 3% in 2025.

The dismissal rate is 66% in 2025, against 69% in 2023.

TA Marseille: decisions on tax per year2023 : Decisions 404 ; 2024 : Decisions 319 ; 2025 : Decisions 2930100200300400500Decisions 2023 : 4042023Decisions 2024 : 3192024Decisions 2025 : 2932025
TA Marseille: decisions on tax per year
YearDecisionsChangeShare of caseloadDismissal rateMedian time
2023404–4%69%24 months
2024319−21%3%69%–
2025293−8%3%66%–

Series start in 2023, the first full year in which the decisions of the Tribunal administratif de Marseille were published. TA Marseille stands for Tribunal administratif de Marseille. 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 Tribunal administratif de Marseille: all subjects Tax in France

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Outcome of the cases

Among the 292 decisions of 2025 on tax with a stated outcome, 66% are dismissals, 14% annul the contested act or grant the claim, and 15% are withdrawals or “no need to rule” decisions, which end the case without a ruling on the merits. On this subject, for all administrative tribunals, these shares are 67%, 13% and 17%. 1 other decision of the year (interim rulings, outcome not stated or classified apart) is left out of the calculation.

The dismissal rate of the Tribunal administratif de Marseille is 1 point lower than that of the same subject for all administrative tribunals. Compared with 2024, the dismissal rate on this subject is down 3 points.

Outcomes on tax in 2025
  • TA Marseille
  • Administrative tribunals
  • Dismissed
  • Annulled or granted
  • No need to rule
  • Withdrawn
  • Referred or transferred
  • Other outcomes
Outcomes on tax in 2025
OutcomeDecisions 2025ShareShare: Administrative tribunals
Dismissed19266%67%
Annulled or granted4114%13%
No need to rule3813%8%
Withdrawn72%9%
Referred or transferred145%2%

Decisions with a stated and classified outcome, excluding interim decisions (expert report, investigation).

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

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Same subject in the jurisdiction

In the jurisdiction of the Cour administrative d'appel de Marseille, the 4 administrative tribunals issued 846 decisions on tax in 2025 between them; the Tribunal administratif de Marseille issued 293, that is 35%.

On tax, the Tribunal administratif de Marseille issued 293 of the 8,958 decisions of all administrative tribunals, or 3%. The share of this subject in the caseload ranges from 3% for the Tribunal administratif de Marseille to 6% for the administrative tribunals of Toulon and Bastia. Among the 2 courts that issued at least 200 decisions on this subject, the dismissal rate ranges from 66% for the Tribunal administratif de Marseille to 77% for the administrative tribunal of Nice.

Decisions on tax in 2025
Tribunals of the jurisdiction: Tax
CourtDecisions 2025Share of caseloadDismissal rateMedian time
Tribunal administratif de Marseille2933%66%–
Tribunal administratif de Nice2744%77%31 months
Tribunal administratif de Toulon1726%––
Tribunal administratif de Bastia1076%––

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 Marseille Tax in France Tribunal administratif de Marseille: all subjects

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The other subjects of the court

With 293 decisions, or 3% of the total of the Tribunal administratif de Marseille, this subject comes behind civil service (472) and ahead of local authorities and public property (198).

Decisions of the Tribunal administratif de Marseille by subject in 2025
Decisions of the Tribunal administratif de Marseille by subject in 2025
SubjectDecisions 2025Share of caseloadDismissal rateMedian time
Immigration3,25730%64%5 months
Social welfare6696%77%19 months
Planning and building permits5545%61%34 months
Housing5055%44%19 months
Civil service4724%59%30 months
Tax2933%66%–
Local authorities and public property1982%––
Driving licences1832%––
Policing1581%––
Employment law1391%––
Public procurement971%––
Public health941%––
Environment and agriculture671%––
Education641%––
Elections70.1%––
Other subjects4,05538%52%7 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 Marseille: all subjects France

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Understanding these figures

What these figures count

Of the 10,812 decisions of the Tribunal administratif de Marseille in 2025, 293 fall under tax (3%), based on the legal texts they cite; 4,055 (38%) fall under no identified subject and appear under “Other subjects”.

Frequently asked questions

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

The Tribunal administratif de Marseille issued 293 decisions on tax in 2025 (8% fewer than in 2024), that is 3% of its 10,812 decisions. Since 2023 the total is 1,016 decisions.

Why is the time to judgment on tax at the Tribunal administratif de Marseille not shown?

Of the 293 decisions of 2025, only 155 are judgments and rulings with a measurable time, below the threshold of 200: at this level a median time would not be solid enough.

What share of the decisions on tax at the Tribunal administratif de Marseille are dismissals?

In 2025, 66% of the decisions on tax of the Tribunal administratif de Marseille with a stated outcome were dismissals, against 67% for all administrative tribunals. The calculation covers 292 of the 293 decisions of the year.

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

In 2025, the administrative tribunals of Nice, Toulon and Bastia issued 274, 172 and 107 respectively.