Article L4143-1 of the French General Code of Local Authorities
Any taxpayer registered on the roll of the region has the right to exercise, both as plaintiff and defendant, at his own expense and risk, with the authorisation of the administrative tribunal, the actions which he believes belong to the region and which the latter, previously called upon to deliberate, has refused or neglected to exercise. The taxpayer submits a brief to the administrative tribunal. The president of the regional…