Article A444-9 of the French Commercial code
The discounts provided for in the fifth paragraph of Article L. 444-2 on the proportional emoluments mentioned in the first paragraphs of articles A. 444-2 to A. 444-4 are granted up to a rate that may not exceed 20%. These discounts apply to the portion of the emolument calculated on the base brackets greater than or equal to a threshold set as follows: 1° €1,000,000 for the emoluments provided for…