فاس نيوز ميديا جريدة الكترونية جهوية تعنى بشؤون و أخبار جهة فاس مكناس – متجددة على مدار الساعة
The Administrative Court of Appeal in Rabat, by a final ruling issued on 29 December 2025, under decision No. 841 in case No. 2025/7209/760, overturned a first-instance judgment that had been issued in favor of the Tax Administration concerning the imposition of income tax on real estate capital gains. The ruling followed a legal dispute related to the method of calculating notification deadlines and the respect of taxpayers’ rights.
According to the details of the decision, the dispute focused on the validity of the tax assessment procedures, particularly those related to the notification process. The Court held that the first-instance judgment issued by the Administrative Court of Casablanca failed to comply with the legal provisions governing tax notification, which justified its annulment.
In this context, the Administrative Court of Appeal ruled on the substance of the dispute by rejecting the imposition of the contested tax in the manner in which it was carried out, while ordering the General Directorate of Taxes to bear the legal costs. This decision represents a notable judicial development in real estate tax litigation.
The ruling is based, according to its reasoning, on the strict requirement to comply with the provisions of Article 219 of the General Tax Code, emphasizing that the legal effect of notification deadlines does not begin from the date the postal item is deposited with the administration, but rather from the date of actual notification to the taxpayer, in order to safeguard their legal rights to defense and appeal.
This judicial approach is expected to contribute to reopening the debate on notification practices applied in certain tax cases, given its direct impact on the validity of tax assessment procedures and the respect of the legal guarantees afforded to taxpayers.
Source: Fes News Media
