A ruling ending the proceeding in the case issued by the province administrative court (i.e. a judgment upholding or denying the complaint) may be subject to a cassation appeal to the Supreme Administrative Court.
A cassation appeal is filed via the province administrative court that issued the judgment, within 30 days from service of the judgment together with a justification.
If the appeal was upheld by the administrative court and the administrative act was vacated, the administrative court will prepare a justification for the judgment at its own initiative within 14 days from announcement of the judgment. If the appeal was denied, a justification will be prepared at the party’s request filed within seven days of announcement of the judgment or service of a copy of the operative part of the judgment. The province administrative court then has 14 days to issue a justification for the judgment. However, this is only a recommended time limit, and in practice the party may have to wait longer for the justification.
A cassation appeal must meet specific formal requirements, including properly formulated allegations, justification, and identification of the laws that were violated.
A cassation appeal must be drawn up by an adwokat or legal adviser, but may drafted by a tax adviser in tax cases or a patent attorney in intellectual property cases.