Chapter III: Verification and recovery of costs.

Any interested party may appeal to the first president of the court of appeal against a tax order issued by the president of a court of first instance. The time limit for appeal is one month: it is not increased because of distances. The time limit for appeal and the exercise of the appeal within the time limit are suspensive of execution.

The appeal shall be lodged by delivering or sending to the registry of the court of appeal a note setting out the grounds for the appeal. On pain of inadmissibility of the appeal, a copy of this note shall be sent simultaneously to all the parties to the main dispute.

The parties shall be summoned at least fifteen days in advance by the Registrar of the Court of Appeal. The First President or his delegate shall hear them in the presence of both parties. He shall, if necessary, carry out or have carried out any useful investigations.

The First President or his delegate may refer the application as it stands to a hearing of the court, the date of which he shall fix.

Notifications or summonses shall be made by registered letter with acknowledgement of receipt. When they are made by the court registrar, they may be made by simple bulletin if they are addressed to lawyers.