French legal framework for the 225 € stamp

The 225 € stamp in French civil procedure is governed by specific legal texts, primarily Article 1635 bis P of the General Tax Code and Article 963 of the Civil Procedure Code. These provisions require parties to pay the stamp when they must have a lawyer in the appellate court, but it is not required for those receiving legal aid. The stamp must be paid to ensure the admissibility of an appeal, and failure to do so can result in the appeal being deemed inadmissible.

Inadmissibility due to unpaid stamp

French appellate courts have repeatedly ruled that an appeal is inadmissible if the required 225 € stamp is not paid. This was confirmed in decisions by the Paris Appellate Court and the Aix-en-Provence Appellate Court, which cited the combined provisions of Articles 1635 bis P and 963 of the Civil Procedure Code. These courts emphasize that the failure to pay the stamp is a regularizable issue, but it must be addressed before the court rules on the case.

Right to be heard and procedural fairness

The Court of Cassation has stressed that the failure to pay the stamp must not prevent a party from being heard. In its decision of 25 March 2021, the Court of Cassation highlighted that the right to be heard under Article 16 of the Civil Procedure Code must be respected, even when addressing non-acceptance based on the stamp. This includes ensuring that the party has been given a chance to justify the payment before the court proceeds.

Appellate review and continuation of proceedings

French civil procedure law provides that appellate review after annulment continues the same appeal instance before the appellate court. Articles 626, 631, and 638 of the Civil Procedure Code establish that the appellate court resumes the proceedings in the state they were in before the annulment. This means that the appellate review is not a new instance, but a continuation of the existing one, with the court reassessing the case on the annulled points.

Filing and procedural deadlines

The filing of an appeal before the appellate court is governed by Article 1032 of the Civil Procedure Code, which requires a notice to the court clerk. Failure to file within the required timeframe can lead to the appeal being deemed inadmissible. The Court of Cassation has emphasized that in procedures requiring mandatory representation, such as appellate review, all acts must be submitted electronically, or they are considered inadmissible.

No new stamp required for appellate review

Legal texts do not require a new 225 € stamp payment for appellate review after annulment. Article 1635 bis P of the General Tax Code and Article 963 of the Civil Procedure Code apply to the entire appeal instance, including its appellate review phase. This means that a single payment of the stamp for the initial appeal is sufficient, and there is no legal basis for requiring an additional payment after the case is reviewed.

Continuity of procedural obligations

The Court of Cassation has ruled that the procedural obligations for the appeal instance, including the payment of the 225 € stamp, continue even after an appellate review. This is because the appellate review is not a new instance but a continuation of the existing one. The Saint Denis de la Réunion Appellate Court further clarified that the stamp is considered part of the overall appeal costs and is not treated as a separate requirement after annulment.