Article R5141-4 of the French Labour Code
If it is established that the aid was obtained as a result of false declarations or if the condition of effective control of the company created or taken over ceases to be met within two years of the creation or takeover, and subject to article R. 5141-6: 1° The benefit of the exemptions from social security contributions mentioned in 1° of article R. 5141-1 is withdrawn by decision of the…