Subject and court · First instance · France
Tax at the Tribunal administratif de Nice
In 2025, the Tribunal administratif de Nice issued 274 decisions on tax (38% fewer than in 2024), that is 4% of its caseload. 77% of the decisions with a stated outcome are dismissals, against 67% for all administrative tribunals. The median time is 31 months, against 27 months for all administrative tribunals.
- Decisions in 2025274−38% over one year
- Share of caseload4%the same as for all administrative tribunals
- Dismissal rate77%against 67% for all administrative tribunals
- Median time31 monthsagainst 27 months for all administrative tribunals
Activity year by year
On tax, the number of decisions of the Tribunal administratif de Nice went from 392 in 2023 to 274 in 2025, with a maximum of 445 in 2024. That is a decrease of 30%, against an increase of 2% for all administrative tribunals.
Its share of the caseload of the Tribunal administratif de Nice went from 6% in 2023 to 4% in 2025.
The dismissal rate is 77% in 2025, against 67% in 2023; the median time is 31 months in 2025, against 35 months in 2023.
| Year | Decisions | Change | Share of caseload | Dismissal rate | Median time |
|---|---|---|---|---|---|
| 2023 | 392 | – | 6% | 67% | 35 months |
| 2024 | 445 | +14% | 7% | 76% | 33 months |
| 2025 | 274 | −38% | 4% | 77% | 31 months |
Series start in 2023, the first full year in which the decisions of the Tribunal administratif de Nice were published. TA Nice stands for Tribunal administratif de Nice. 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 Nice: all subjects Tax in France
Time to judgment
In 2025, the median time from filing to judgment is 31 months for cases on tax decided at the Tribunal administratif de Nice: a quarter are decided in less than 26 months, a quarter wait more than 35 months. This median was 33 months in 2024.
The median time of the Tribunal administratif de Nice (31 months) is longer than that of all administrative tribunals (27 months). All subjects together, the median time of the Tribunal administratif de Nice is 9 months; on this subject it is 22 months longer.
The median time is calculated on 230 judgments and rulings; 44 other decisions of the year are orders, which count in the volumes but not in the times.
- A quarter of cases decided inless than 26 monthsfirst quartile
- Median time31 monthsagainst 27 months for all administrative tribunals
- A quarter of cases wait more than35 monthsthird quartile
- Decisions counted230out of 274 decisions in 2025
| Duration | TA Nice | Administrative tribunals |
|---|---|---|
| < 3 months | 2% | 2% |
| 3-6 months | 0% | 1% |
| 6-12 months | 1% | 6% |
| 1-2 years | 10% | 27% |
| 2-3 years | 67% | 46% |
| > 3 years | 19% | 19% |
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 Tribunal administratif de Nice: all subjects Tax in France
Outcome of the cases
Among the 273 decisions of 2025 on tax with a stated outcome, 77% are dismissals, 16% annul the contested act or grant the claim, and 7% 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 Nice is 10 points higher than that of the same subject for all administrative tribunals. Compared with 2024, the dismissal rate on this subject is up 1 point.
- TA Nice
- Administrative tribunals
- Dismissed
- Annulled or granted
- No need to rule
- Withdrawn
- Referred or transferred
- Other outcomes
| Outcome | Decisions 2025 | Share | Share: Administrative tribunals |
|---|---|---|---|
| Dismissed | 209 | 77% | 67% |
| Annulled or granted | 44 | 16% | 13% |
| No need to rule | 12 | 4% | 8% |
| Withdrawn | 6 | 2% | 9% |
| Referred or transferred | 2 | 1% | 2% |
Decisions with a stated and classified outcome, excluding interim decisions (expert report, investigation).
See also Tribunal administratif de Nice: all subjects Tax in France
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 Nice issued 274, that is 32%.
On tax, the Tribunal administratif de Nice issued 274 of the 8,958 decisions of all administrative tribunals, or 3%. The share of this subject in the caseload ranges from 3% for the administrative tribunal of Marseille to 6% for the administrative tribunals of Toulon and Bastia; it is 4% for the Tribunal administratif de Nice. Among the 2 courts that issued at least 200 decisions on this subject, the dismissal rate ranges from 66% for the administrative tribunal of Marseille to 77% for the Tribunal administratif de Nice.
| Court | Decisions 2025 | Share of caseload | Dismissal rate | Median time |
|---|---|---|---|---|
| Tribunal administratif de Marseille | 293 | 3% | 66% | – |
| Tribunal administratif de Nice | 274 | 4% | 77% | 31 months |
| Tribunal administratif de Toulon | 172 | 6% | – | – |
| Tribunal administratif de Bastia | 107 | 6% | – | – |
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 Nice: all subjects
The other subjects of the court
With 274 decisions, or 4% of the total of the Tribunal administratif de Nice, this subject comes behind planning and building permits (335) and ahead of social welfare (225).
| Subject | Decisions 2025 | Share of caseload | Dismissal rate | Median time |
|---|---|---|---|---|
| Immigration | 2,580 | 39% | 55% | 5 months |
| Housing | 453 | 7% | 33% | – |
| Planning and building permits | 335 | 5% | 59% | 28 months |
| Tax | 274 | 4% | 77% | 31 months |
| Social welfare | 225 | 3% | 81% | – |
| Civil service | 177 | 3% | – | – |
| Driving licences | 162 | 2% | – | – |
| Local authorities and public property | 158 | 2% | – | – |
| Public procurement | 59 | 1% | – | – |
| Education | 58 | 1% | – | – |
| Employment law | 58 | 1% | – | – |
| Public health | 55 | 1% | – | – |
| Environment and agriculture | 44 | 1% | – | – |
| Policing | 43 | 1% | – | – |
| Elections | 4 | 0.1% | – | – |
| Other subjects | 1,888 | 29% | 50% | 12 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 Nice: all subjects France
Understanding these figures
What these figures count
Of the 6,573 decisions of the Tribunal administratif de Nice in 2025, 274 fall under tax (4%), based on the legal texts they cite; 1,888 (29%) fall under no identified subject and appear under “Other subjects”.
Frequently asked questions
How many decisions on tax did the Tribunal administratif de Nice issue in 2025?
The Tribunal administratif de Nice issued 274 decisions on tax in 2025 (38% fewer than in 2024), that is 4% of its 6,573 decisions. Since 2023 the total is 1,111 decisions.
What is the median time to judgment on tax at the Tribunal administratif de Nice?
In 2025, the median time from filing to decision is 31 months for cases on tax: a quarter are decided in less than 26 months, a quarter wait more than 35 months. On this subject it is 27 months for all administrative tribunals.
What share of the decisions on tax at the Tribunal administratif de Nice are dismissals?
In 2025, 77% of the decisions on tax of the Tribunal administratif de Nice with a stated outcome were dismissals, against 67% for all administrative tribunals. The calculation covers 273 of the 274 decisions of the year.
How many decisions on tax did the other tribunals of the jurisdiction issue?
In 2025, the administrative tribunals of Marseille, Toulon and Bastia issued 293, 172 and 107 respectively.