Is it necessary to provide attorney’s bills to support a claim for legal costs under Article L.761-1 of the CJA?

Taxpayers are entitled to request, when bringing a case before a court, that the court orderadministration to pay them a sum to cover legal costs.

Generally, when they win, taxpayers are awarded 1,500 euros in the Administrative Court and the Administrative Court of Appeal, and 3,000 euros in the Conseil d'Etat.

In a legal dispute, a taxpayer had claimed the sum of 7,200 euros and had supported his claim by submitting invoices.

The Administrative Court of Appeal, which had the case referred back to it after the Conseil d'Etat overturned its ruling, awarded the taxpayer 5,000 euros in legal costs following theadministration withdrawal ofadministration .

It took into account the invoices submitted by the taxpayer and the nature of the dispute, namely the application of an exemption for a business located in a rural revitalization zone.

CAA Toulouse, Sept. 17, 2025, No. 25TL01131

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