Unless the creditor agrees, the following are excluded from any remission, rescheduling or write-off:
1° Maintenance debts;
2° Financial compensation awarded to victims as part of a criminal conviction;
3° Debts originating from fraudulent manoeuvres committed to the detriment of the social protection bodies listed in article L. 114-12 of the Social Security Code;
4° Tax debts for which the duties due have been sanctioned by the non-remissible increases mentioned in II of article 1756 of the General Tax Code and debts owed pursuant to article 1745 of the same code and of article L. 267 of the Book of Tax Procedures;
The fraudulent origin of the debt is established either by a court decision or by a penalty imposed by a social security body under the conditions set out in Articles L. 114-17, L. 114-17-1 and L. 114-17-2 of the Social Security Code.
Fines imposed as part of a criminal conviction are excluded from any remission, rescheduling or cancellation.