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 in article A. 444-2;
2° €6,000 for the emoluments provided for in article A. 444-3.
In application of IV of article R. 444-10, auctions and judicial sales carried out under a court order do not give rise to the remittance provided for in the first paragraph.