If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. Edition data. For almost all cases, the courts of appeal decide in so-called closed sessions of court panels. The ACF contains a long list of exceptions from the stamp duty. Legal certainty requires that it be known to everyone, in particular to all the parties, whether a decision can still be attacked or not. If this is not the case, the first instance court should reject the appeal as inadmissible. In practice, some judgments were remitted several times, sometimes even four or five times.