The cour dassises occupies itself entirely with offences of the most serious type, classified under the penal code as crimes, in accordance with the severity of the penalties attached.
The cour de cassation can review the decision of any other tribunal, except administrative courts.
Any decision, even one of a cour dassises, may be brought before it in the last resort, and may be cassannulled.
An administrative tribunal called the cour des corn ptes subjects the accounts of the states financial agents (trsorierspayeurs, receveurs of registration fees, of customs, of indirect taxes, &c.) and of the communesi to a close investigation, and a vote of definitive settlement is finally passed by parliament.
The Cour des Comptes, an ancient tribunal, was abolished in 1791, and reorganized by Napoleon I.