In the refurbishment of a museum, company V., awarded a lot with an 18-month performance period starting on 27 February 2015, saw its works accepted with reservations on 13 April 2018. A final statement of €10,944.08 including VAT, drawn up by the project manager on 25 September 2019, was not signed by the contracting authority. After unsuccessful formal notices, the company challenged the imposed final statement of account of €46,209.94 excluding VAT. The Toulouse Administrative Court of Appeal confirmed that, in the absence of a claim within the prescribed time limits, the final statement of account had become definitive, rendering company V.’s claim inadmissible (CAA Toulouse, 30 April 2024, req. no. 22TL21686).


