#CPPE2603416AOrder of March 27, 2026, Delegating Signature Authority in Litigation Matters
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This order delegates signature authority for legal matters related to the collection of taxes and the defense against administrative disputes within several administrative courts in France. Specifically, it assigns various officials from the General Directorate of Public Finances to represent the administration in cases concerning tax assessments, penalties, and administrative appeals. This delegation applies to multiple courts across different regions, ensuring that legal proceedings are handled efficiently by designated representatives.
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Key Changes
- Delegation of signing authority for tax litigation cases
- Appointment of new officials to represent the administration
- Specific assignments for multiple administrative courts
Obligations
What this law requires
Frank Mordacq (directeur régional des finances publiques par intérim), Anne-Laure Lagadec and Charles Ravet (chefs de pôle), and Hélène Lavoisier, Nadia Himpens, and Marie-Aimée Musy (cheffes de pôle adjointes) must sign documents representing the administration in litigation matters before the administrative courts of appeal of Paris and Versailles concerning tax collection, assessments, penalties, and administrative appeals.
Samuel Barreault (directeur régional des finances publiques), Christine Magnaval (cheffe de pôle), and Cécile Portat (cheffe de pôle adjointe) must sign documents representing the administration before the administrative court of appeal of Bordeaux in tax litigation matters.
Philippe-Emmanuel De Beer, Florent Boissay, Sébastien Geffroy, and Pauline Jolivet from the Direction des Vérifications Nationales et Internationales must sign documents presenting the administration's defenses and observations in administrative appeals concerning tax assessments, tax calculations, and penalties.
Alexandre Gardette, Charles Simonnet, and Philippe Dannely from the Direction des Grandes Entreprises must sign documents presenting the administration's defenses and observations in administrative appeals concerning tax assessments, tax calculations, and penalties.
Gaël Perraud, Frédéric Nivlet, and Philippe Azibert from the Direction Nationale d'Enquêtes Fiscales must sign documents presenting the administration's defenses and observations in administrative appeals concerning tax assessments, tax calculations, and penalties.