In the case provided for in Article LO 6244-1, the taxpayer shall be issued with a receipt for the detailed brief that he or she has sent to the administrative court.
The representative of the State, to whom the matter has been referred by the president of the administrative tribunal, shall immediately forward this brief to the president of the territorial council of Saint-Barthélemy, inviting him to submit it to the territorial council.
The decision of the administrative tribunal shall be given within two months of the date on which the application for authorisation was lodged.
Any decision refusing authorisation must state the reasons.