Section V: Provisions common to taxes for which the accounting officers of the Directorate General of Public Finance are responsible for collection

1. The costs of proceedings charged to debtors in respect of products recovered by the public accountant responsible for recovery are calculated by applying a percentage that may not exceed 5% of the total amount of the debts for which payment is claimed from them, up to a limit of €500. A decree in the Conseil d’Etat shall set the applicable rate of costs for each category of document and…