In the event of non-compliance with their corporate purpose, companies defined in
Article 238 bis HWmust pay the Treasury compensation equal to 25% of the fraction of the capital that has not been used in accordance with its purpose, without prejudice to the application of the provisions of
Article 1649 nonies A.The amount of this indemnity is excluded from deductible expenses for the purposes of calculating taxable profits. The assessment, collection and litigation of this indemnity are carried out and monitored in the same way as for direct taxes.

