The penalty or administrative pecuniary fine notified by the competent authority of a Member State of the European Union other than France and imposed on a service provider established in France in connection with the posting of employees, under the conditions mentioned in Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services, is established by the State pursuant to Article 15 of Directive 2014/67 EU of the European Parliament and of the Council of 15 May 2014 on the implementation of Directive 96/71 EC concerning the posting of workers in the framework of the provision of services and amending Regulation (EU) No 1024/2012 on administrative cooperation through the Internal Market Information System (“IMI Regulation”).
The penalty or fine is recovered in accordance with the rules applicable to non-tax and non-domestic debts. Objection to enforcement or opposition to prosecution does not have the effect of suspending action to recover the debt.
Collection orders are issued by the Minister of Labour.
The public accountant’s action for recovery is time-barred in accordance with the provisions of article L. 274 of the Book of Tax Procedures.
The proceeds of these sanctions or fines are paid into the general State budget.