Title III: Provisions specific to the Department of Mayotte

The first paragraph of Article R. 234 is worded as follows: “In the case of a certified statement or statement of account, the accounting officer assigned before payment or the stakeholder, within a period of one month from the collection of the sum, may submit a complaint to the public prosecutor, who shall refer the matter to the taxing magistrate with his requisitions.”

A in article R. 249-7, the words: “régisseur d’avances” and “comptable du Trésor” are replaced by the words: “le receveur des finances”.

Article R. 249-8 is worded as follows: “Art. R. 249-8.-An appeal against the decision may be lodged with the court mentioned in a and b of Article R. 249-6 by the Public Prosecutor’s Office at the request of the Public Treasury within one month of payment of the compensation. “The Public Prosecutor’s Office’s reasoned refusal to exercise the appeal shall be brought to the attention of the Public Treasury. “