1. État, peuple, "Authorities" 10. Constitution and Other Fundamental Acts

1 The present agreement provides for provisions concerning the

modification of public law decisions and judgments rendered by the

cantonal or communal authorities of Moutier under Bernese law and that have come into force.

2 Federal law and specific execution agreements remain reserved.

3 The term "modification" refers to revision, alteration, reconsideration,

or revocation.

4 This agreement applies whether procedures are initiated ex officio or

upon request.

5 This agreement does not apply to procedures in civil, criminal,

or debt enforcement and bankruptcy matters.

1. Procedures initiated from January 1, 2026, concerning the modification of decisions, decisions on complaints or opposition, decisions on appeals, and judgments in matters of public law rendered by the Bernese cantonal or Moutier communal authorities and entered into force fall under the jurisdiction of the Jura cantonal or Moutier communal authorities under Jura law. The legal remedies are also governed by this law.

2. Modification procedures opened ex officio or upon request until December 31, 2025, are conducted to their conclusion by the Bernese cantonal or Moutier communal authorities according to Bernese law. The legal remedies are also governed by this law.

Procedures aimed at modifying decisions, decisions on claims or objections, decisions on appeals, and judgments issued by the cantonal authorities of Bern or the municipal authorities of Moutier, which have become final, relating to cantonal taxes, mandatory municipal taxes, fees, or other public contributions of a cantonal nature for fiscal years prior to the date of the transfer of the municipal commune of Moutier to the Republic and Canton of Jura (hereinafter referred to as "the date of transfer") fall under the jurisdiction of the cantonal authorities of Bern, which apply Bernese law. The legal remedies are also governed by this law.

1. Procedures initiated as of January 1, 2026, aimed at modifying decisions that have come into force rendered by the commune of Moutier or on appeal by a Bernese authority concerning optional communal taxes, fees, or other public communal contributions for fiscal years prior to the date of transfer fall within the jurisdiction of the commune of Moutier or the competent Jura cantonal authority applying Jura law. The avenues of legal recourse are also governed by this law.

2. Modification procedures opened officially or upon request until December 31, 2025, are to be concluded by the commune of Moutier or by the competent Bernese appellate authority applying Bernese law. The avenues of legal recourse are also governed by this law.

1 The procedures initiated from January 1, 2026, aiming to modify decisions, decisions on appeals, and judgments that have become final from the Bernese cantonal authorities, governing legal relationships with lasting effects, fall under the jurisdiction of the Jura cantonal or municipal authorities of Moutier who apply Jura law. The legal remedies are also governed by this law.

2 The modification procedures opened ex officio or upon request until December 31, 2025, are concluded by the municipality of Moutier or by the competent Bernese appellate authority applying Bernese law. The legal remedies are also governed by this law.

This agreement enters into force on January 1, 2026.