Releases (numbers 164 to 166 in table 5) give rise to the collection of a proportional fee:
1° In the case of a pure and simple release or in the cases provided for in articles 1346 and 1346-2 of the Civil Code, according to the following scale:
Tranches of assessment | Applicable rate |
---|---|
0 to €6,500 | 1.935% |
From €6,500 to €17,000 | 1.064% |
From €17,000 to €30,000 | 0.726% |
Over €30,000 | 0.532% |
2° In the case of judicial discharges, according to the following scale:
Tax base | Applicable rate |
---|---|
0 to €6,500 | 2.580% |
From €6,500 to €17,000 | 1.064% |
From €17,000 to €60,000 | 0.709% |
More than €60,000 | 0.532% |
3° With regard to subrogation, as provided for in Article 1250, paragraph 1, of the Civil Code, according to the following scale:
Tranches of assessment | Applicable rate |
---|---|
0 to €6,500 | 2.580% |
From €6,500 to €17,000 | 1.064% |
From €17,000 to €60,000 | 0.709% |
Over €60,000 | 0.532% |