44. The Court recalls that the local remedies to be exhausted must be available,
effective and satisfactory. The Court has held that it is not sufficient for a
remedy to exist in order to meet the rule of exhaustion of remedies; an
Applicant is, in fact, required to exhaust a remedy only to the extent that it
offers prospects of success.9
45. As regards Memorandum No. 914/MEF/DC//SGM/DGI of 13 December
2017, the Court recalls that the Applicant contests the said Memorandum
on the ground that it vests exclusive jurisdiction with the Director General of
Taxes to issue tax clearance, which is a requirement for running in elections.
The Court notes that under Article 5310 of Law No. 2001-37 of 27 August
2002 on the organisation of the judiciary, the courts of first instance have
jurisdiction to hear disputes over administrative acts, in particular, by way of
a remedy for excess of power or that of full litigation.
46. It follows that a local remedy against the Memorandum of 13 December
2017 was available. This remedy is also effective since it allows the
contentious acts to be annulled.
47. The Court notes that the Applicant does not provide evidence that he
pursued this administrative remedy, let alone that he exhausted it before the
courts of the Respondent State. It follows, with regard to Memorandum No.
Beneficiaries of the late Norbert Zongo, Aboulaye Nikiema dit Ablasse, Ernest Zongo and Blaise
Ilboudo and Mouvement Burkinabè des droits de l'homme et des peuples v. Burkina Faso, Judgment
(Merits) (28 March 2014), 1 AfCLR 219 § 68; Ibid. Konaté v. Burkina Faso (Merits) 31 § 92 and 108;
Sébastien Germain Marie Aikoué Ajavon v. Republic of Benin, ACtHPR, Application No. 062/2019,
Judgment of 4 December 2020, §§ 99.
10 Article 53 "In administrative matters, they shall have first instance jurisdiction to hear disputes
concerning all acts issued by the administrative authorities within their jurisdiction. The following shall
fall within the scope of this litigation: (www.droit-afrique.com Benin Judicial organisation 15 1) appeals
for annulment on the grounds of excess of decision-making power of the administrative authorities; 2)
appeals for interpretation of the acts of the said authorities on referral from the judicial authorities; 3) full
litigation involving a legal person under public law, except for the exceptions provided for by law; 4)
claims by private individuals for damage caused by the personal acts of contractors holding concessions
and administrators of the administration; 5) tax litigation.
9
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