+33 7 56 28 34 30

State judicial agent

  • abstract, wall, backdrop, background, concrete, hd wallpaper, free background, cracked, cool backgrounds, cracks, full hd wallpaper, grey, material, rough, wallpaper 4k, 4k wallpaper, wallpaper hd, scratched, stone, structure, texture, 4k wallpaper 1920x1080, gray background, gray abstract, gray texture, gray wall, gray stone, abstract, desktop backgrounds, wall, stone background, grey, laptop wallpaper, free wallpaper, windows wallpaper, beautiful wallpaper, stone, texture, texture, mac wallpaper, texture, texture

  • Exceptions to the legal mandate of the judicial agent of the State

    By Raphaël MORENON
    The 29 March 2025
    State judicial agent, Civil procedure
    Although the State Legal Representative (AJE) has a monopoly on representing the State in court, particularly when it comes to engaging the liability of the State and magistrates, this principle has significant limitations. In certain areas, the representation of the State is entrusted to other entities. These exceptions may go unnoticed by litigants, with sometimes critical consequences for their proceedings. 1. Exceptions provided for in Article 38 of the Law of 3 April 1955 Tax matters Article 38 explicitly excludes the AJE from tax litigation, thus defining one of the exceptions to its legal mandate. This area falls within the exclusive jurisdiction of the tax authorities, both for disputes relating to the assessment of taxes and for their collection. However, a ruling by the Court of Cassation (Com. 29 Nov. 1988, No. 86-17.921) specifies that the tax administration's accountant does not have the authority to take certain actions indirectly related to collection. Article 26...
en_GBEN
fr_FRFR en_GBEN