Overview
- The Rennes administrative court on November 5 rejected Fatimata Dembélé’s bid to overturn taxation of a €200,000 transfer from her son in 2017.
- She had described the money as a 40th‑birthday gift, but the court found the explanation unconvincing.
- Judges noted more than six months elapsed between the birthday and the transfer and that the funds went to a Spanish bank account not declared to French authorities.
- The decision confirms the tax administration’s right to assess the sum as revenue of indeterminate origin and to levy related charges.
- Her April 2023 petition sought reductions in additional income tax, the exceptional contribution on high incomes, social levies and penalties, which now remain in place.