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Article R444-4 of the French Commercial code

The orders provided for in Article L. 444-3 set the rates mentioned in article R. 444-1 for a reference period. However, during the reference period, a joint order of the Minister of Justice and the Minister responsible for the economy may set the emolument applicable to a service not listed in article Annexe 4-7, prior to its inclusion in the list provided for in 1° of Article R. 444-3 and…

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Article R444-5 of the French Commercial code

The rates governed by this Title take into account the relevant costs of the service provided and reasonable remuneration. tThey are set in accordance with the procedures laid down in articles R. 444-6 and R. 444-7, on the basis of the data communicated by the national professional bodies pursuant to articles R. 444-18 to R. 444-21. They ensure a level playing field for all the services provided, with a view…

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Article R444-6 of the French Commercial code

The relevant costs are assessed globally for each profession as the difference between the turnover and the result of that profession, multiplied by the coefficient corresponding to the share of costs attributable solely to regulated activities in the total costs of the profession. This coefficient is deemed to be equal to the share of regulated turnover in the profession’s turnover.

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Article R444-7 of the French Commercial code

I. – Reasonable remuneration is determined globally for each profession by applying the average profit target for that profession to the regulated turnover. This target is determined on the basis of a reference rate equal to 20%. II. – The target average profit rate is equal to the reference rate referred to in I, multiplied by a weighting of between 1 and 1.6 to take account of: >The difference between…

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