CHAPTER III: Exercise by a taxpayer or voter of shares belonging to the community

In the case provided for in Article LO 6244-1, the taxpayer shall be issued with a receipt for the detailed brief that he or she has sent to the administrative court. The representative of the State, to whom the matter has been referred by the president of the administrative tribunal, shall immediately forward this brief to the president of the territorial council of Saint-Barthélemy, inviting him to submit it to…

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 be lodged, on pain of forfeiture, within one month of either the expiry of the period given 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 Conseil d’Etat’s litigation secretariat.

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 amount to be deposited.