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Article 713 of the French Code of civil procedure

The tax order is endorsed on the minute with the executory formula by the registrar. When it is subject to appeal, notification of the order shall contain, on pain of nullity: 1. A statement that the order will become enforceable if it is not appealed against within the time limits and in the form provided for in articles 714 and 715; 2. The content of articles 714 and 715.

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Article 714 of the French Code of civil procedure

Any interested party may appeal to the first president of the court of appeal against a tax order issued by the president of a court of first instance. The time limit for appeal is one month: it is not increased because of distances. The time limit for appeal and the exercise of the appeal within the time limit are suspensive of execution.

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Article 715 of the French Code of civil procedure

The appeal shall be lodged by delivering or sending to the registry of the court of appeal a note setting out the grounds for the appeal. On pain of inadmissibility of the appeal, a copy of this note shall be sent simultaneously to all the parties to the main dispute.

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Article 716 of the French Code of civil procedure

The parties shall be summoned at least fifteen days in advance by the Registrar of the Court of Appeal. The First President or his delegate shall hear them in the presence of both parties. He shall, if necessary, carry out or have carried out any useful investigations.

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Article 719 of the French Code of civil procedure

Claims or disputes relating to costs, emoluments and disbursements which are not included in the costs referred to in Article 695 brought by or against court officers and public or ministerial officials are subject to the rules set out in Article 704 to 718.

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