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Article 1724 A of the French General Tax Code

Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16.

Original in French 🇫🇷
Article 1724 A

Les créances de toute nature dont la perception incombe aux comptables publics désignés par décret et non acquittées à l’échéance ne sont mises en recouvrement que lorsque leur montant cumulé excède 16 €.

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