As an exception to the provisions of this sub-section, the liquidator’s full remuneration shall be determined taking into account the expenses incurred and the work carried out by the liquidator, the complexity of the case, what is at stake and the objectives set by Article L. 640-1, and without reference to the tariff provided for in this sub-section where the total remuneration calculated pursuant to this tariff exceeds €75,000 excluding tax.
In the case provided for in the first paragraph, the liquidator’s remuneration, which may not be less than €75,000 excluding tax, shall be determined by the magistrate of the court of appeal delegated for this purpose by the first president, on the recommendation of the official receiver, on the basis of a statement of expenses and a statement describing the work performed. The delegated magistrate first obtains the opinion of the public prosecutor and requests the opinion of the debtor. He shall give his decision within six months of the date on which the matter was referred to him. His decision may be appealed to the First President of the Court of Appeal by the liquidator, the debtor and the public prosecutor.
The emolument provided for in article R. 663-18 as well as any advance payments received shall be retained within the limit of the amount determined pursuant to the preceding paragraphs.