he forgets to report his change of address to the tax authorities, it's a cold shower in court

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An oversight that will cost him. The Paris administrative court rejected the request of a resident of the 18th arrondissement of Paris who had asked for his “indulgence” and “clemency” after he forgot to report his change of address to the tax authorities.

Taxes don't want to hear anything

This man from Fretin (North) actually arrived in Paris in 2021: he actually settled on rue Damrémont. But he had to pay the housing tax for the year 2023 on this Parisian “secondary residence”, from a tax point of view, because of his own “negligence” in “reporting this change of address” on his “previous online statements”.

In fact, he had declared his “primary residence” to Fretin: his Parisian apartment had therefore been considered his “secondary residence”. He therefore initially filed “a complaint” with the Personal Tax Service of the Grandes Carrières Public Finance Center (SIP), but it was rejected on June 18, 2024.

The applicant therefore lodged an appeal before the Paris administrative court on July 16, 2024, asking it to “show clemency and indulgence” regarding “the establishment of his housing tax”.

However, “this request does not present conclusions for the purposes of discharge”, notes the Paris administrative court in a judgment dated October 2, 2024 and which has just been made public. And “the presidents of the judgment formation of the courts may, by order, reject manifestly inadmissible requests, when the court is not required to invite their author to regularize them”, establishes the code of administrative justice (CJA).

This “request for free surrender” must therefore be “brought directly to the administration”, explains the president of the court to the applicant. “The request must be rejected as manifestly inadmissible,” he concludes.

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