Rennes Administrative Court fines taxpayer for AI-generated tax appeal

The Administrative Tribunal of Rennes has fined a taxpayer 500 euros after determining that a legal challenge regarding VAT (TVA) adjustments for 2023 was manifestly written using an artificial intelligence tool.

The taxpayer had filed a second request to be discharged from the tax adjustments and associated penalties, following a previous rejection in October 2025. The judge ruled the new recourse to be abusive under article R. 741-12 of the code of administrative justice.

In addition to the use of AI, the court identified a procedural error: the taxpayer failed to submit a mandatory preliminary claim to the tax services before seeking judicial intervention. The magistrate noted that the arguments presented in the AI-assisted filing were insufficiently precise to allow for a proper assessment of the merits of the case.