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Article D2531-14 of the French General Code of Local Authorities

When a debtor’s payment is less than his total debt, this payment is allocated to social security contributions by priority.

Original in French 🇫🇷
Article D2531-14

Lorsque le paiement d’un redevable est inférieur à sa dette globale, ce paiement est affecté par priorité aux cotisations de sécurité sociale.

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