In the case provided for in article L. 3133-1, the taxpayer is issued with a receipt for the detailed statement of case that he has sent to the administrative court.
The prefect, to whom the matter has been referred by the president of the administrative tribunal, immediately forwards this brief to the president of the departmental council, inviting him to submit it to the departmental council.
The administrative tribunal’s decision is handed down within two months of the application for authorisation being lodged.
Any decision refusing authorisation must be substantiated.