CHAPTER II: Litigation by the municipality

In the case provided for in Article L. 2132-6, the taxpayer is issued with a receipt for the detailed statement of case that he has sent to the administrative court. The prefect, to whom the matter has been referred by the president of the administrative tribunal, immediately forwards this brief to the mayor, inviting him to submit it to the municipal council. The administrative tribunal’s decision is handed down within…

Where the administrative court does not rule within two months or where authorisation is refused, the taxpayer may appeal to the Conseil d’Etat.

An appeal to the Conseil d’Etat shall, on pain of forfeiture, be lodged within one month of either the expiry of the period allowed to the administrative court to rule or the notification of the refusal order. The appeal shall be decided within three months of its registration with the Secretariat for Litigation of the Conseil d’Etat.

The administrative court or the Conseil d’Etat may, if they grant the authorisation, make its effect subject to the prior deposit of the costs of the proceedings. In this case, they shall set the sum to be deposited.