CHAPTER III : Taxes, fees or payments not provided for in the General Tax Code

The mandatory prior administrative appeal provided for in VI of article L. 2333-87 is exercised, within a period of one month from the date of notification of the payment notice for the parking charge defined in II of article L. 2333-87, by the holder of the vehicle registration certificate or, in the cases provided for in VII of article L. 2333-87, the lessee or purchaser of the vehicle. The holder…

When the contested payment notice has been notified by the Agence nationale de traitement automatisé des infractions, the rectifying payment notice is notified by the same means. The municipality, the public establishment for inter-municipal cooperation, the mixed syndicate or the contracting third party responsible for examining the compulsory prior administrative appeal sends the Agence nationale de traitement automatisé des infractions the information required to draw up the rectifying payment notice….

The information that must be included in the annual report drawn up by the person responsible for ruling on compulsory prior administrative appeals is set out in the table in Annex II to this code. This report is presented to the deliberative assembly before 31 December. It is examined at the first meeting of the deliberative assembly following the submission of the document. The report prepared by the third party…