Rabat Administrative Court Ruling – Residential Tax & Communal Services Tax

Rabat Administrative Court Ruling – Residential Tax & Communal Services Tax

On December 2, 2025, the Administrative Court of Rabat issued a final judgment in case no regarding the appeal filed against the residential tax and communal services tax assessments.

Court Decision

The Court:

• cancelled the disputed tax assessments for the years 2011–2024;
• declared the right of the public accountant to recover taxes for 2011–2021time-barred;
• and ordered the application of all resulting legal consequences.

Legal Basis

The ruling is based on the nullity of the tax assessment procedure due to:

• the failure to convene the Census Commission,
• which constitutes a mandatory and essential step prior to establishing the tax base.

Impact of the Decision

This unprecedented decision, both in its reasoning and scope, may have a significant impact on the financial revenues of local authorities.

Role of the Census Commission (Article 149 – Law 47-06)

The Tax Census Commission — also known as the Local Commission for Tax Census and Assessment — is responsible for:

• identifying and updating the tax base,
• evaluating rental or property value,
• overseeing tax audit opérations,
• ensuring coordination between the municipality and the tax administration.

This commission is a key mechanism for ensuring tax fairness and improving local revenues.