French Court Upholds Rejection of Moroccan Woman’s Naturalization Application Over Incomplete Tax Documents
A Moroccan national has lost her appeal against the Seine-Maritime prefecture after her naturalization application was closed without further action. The issue: tax notices for which she had submitted only the first pages. The Rouen Administrative Court has now upheld the decision.
Three tax notices, but with pages missing. That is what stalled the application for French citizenship filed by this Moroccan woman on July 18, 2023. On July 31, the prefecture had asked her to provide the complete tax documents for 2019, 2020 and 2021, including the number of tax units.
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The applicant did submit supporting documents. However, the files she sent contained only the first pages of the tax notices. The authorities were waiting for the complete documents to assess her tax situation.
On May 14, 2025, the prefect of Seine-Maritime therefore closed her case without further action. The Moroccan woman took the matter to court the following day, saying she had submitted the requested documents. She also raised the possibility of an administrative error that had prevented them from being taken into account.
In court, the prefecture maintained that the documents were incomplete. The applicant, for her part, did not dispute that she had submitted only the first pages. The judges also found that nothing in the case file established the administrative error she had alleged.
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In its ruling issued on November 3, 2026, the Rouen Administrative Court dismissed the Moroccan woman’s appeal. The case closure therefore remains in effect. The decision ends the review of her initial application, but the judges note that she may still file a new naturalization application with the prefecture.
