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Article R241 of the French Code of Criminal Procedure

The following are declared to be borne by the State in all cases and without recourse against convicted persons: 1° Costs and expenses incurred in the event of a court decision correcting or interpreting a previous decision; 2° Costs incurred before the commission provided for in Article 16-2.

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Article R242 of the French Code of Criminal Procedure

A statement shall be drawn up for each criminal or police case, showing the liquidation of costs other than those borne by the State without recourse to the convicted persons. During the investigation, this statement is drawn up by the investigating clerk as and when the costs are incurred as stated in Article 81, paragraph 2. This liquidation must be inserted either in the order, or in the judgment, ruling…

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Article R244 of the French Code of Criminal Procedure

The court clerk must submit to the departmental or, where applicable, regional director of public finance, as soon as the conviction has become final, an extract of the order, judgment or ruling, as regards the liquidation and the order to reimburse costs or a copy of the statement of liquidation made enforceable.

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