In the case provided for in article L. 5211-58, the taxpayer is issued with a receipt for the detailed statement of case that it 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 statement to the president of the public establishment for inter-municipal cooperation, inviting him to submit it to the deliberative body of this establishment.
The administrative tribunal’s decision is handed down within two months of the application for authorisation being filed.
Any decision refusing authorisation must state the reasons.