Paragraph 3: Taxation procedure

Statements or briefs relating to criminal, correctional and police court costs other than those listed in Article R. 224-1 are forwarded for requisition to the public prosecutor’s office of the jurisdiction in which the court has its seat. The public prosecutor forwards the statement or brief, together with his or her submissions, to the taxing magistrate.

The president of each court or the magistrate he delegates for this purpose shall tax statements or memoranda relating to costs incurred on the decision of authorities belonging to that court or persons acting under the control of those authorities. The president of the judicial court may also delegate to the examining magistrate, the sentence enforcement magistrate or the juvenile magistrate the taxation of costs incurred by them.