Cassation court dismisses tax agency appeal for lack of proof of notary's search for missing taxpayer.

The Court of Cassation rejected the tax agency's appeal against a regional tax commission decision that had dismissed a taxpayer's challenge to an enforcement notice. The agency argued the notice was validly served via the 'irreperibles' procedure after proving the taxpayer was absolutely unreachable, but the court found this claim unsupported. The court ruled that the tax agency failed to provide evidence that the notary conducted the mandatory search within the taxpayer's fiscal municipality to verify if the move was merely an address change, leading to the dismissal of the appeal.