French Commercial code
In forceI.-The registration of information or the filing of documents in the national register of companies is subject to the payment of fees.
II.-The persons mentioned in 1° of article L. 123-36 pay a fee, the scale of which is determined by decree, of up to €10, for additional and amending registrations, the filing of annual accounts and the filing of amending deeds.
The amount of the fees paid is allocated to the keeper of the national register of companies and collected by the single body mentioned in article L. 123-33 in accordance with the conditions laid down by decree of the Conseil d'Etat. Payment is due at the same time as the filing of the requested formality.
III.-The persons mentioned in 3° of article L. 123-36 pay a fee, the scale of which is determined by decree:
1° Up to a limit of €45 for formalities for registration in the national register of companies as companies in the trades and crafts sector;
2° Up to a limit of €40 for requests for additional and amending entries in the register. This fee is payable regardless of the number of amendments requested at the same time;
3° Up to a limit of €6.50 for the filing of documents with the National Register of Companies that are made independently of an application for registration or an application for amending entries.
The amount of fees paid is allocated to the competent regional chamber of trades and crafts and collected by the single body mentioned in article L. 123-33 under conditions laid down by decree in the Conseil d'Etat. Payment is due at the same time as the requested formality is submitted.
IV.-The limits mentioned in 1° and 2° of III are set at 15 euros and 14 euros respectively for the persons mentioned in 3° of Article L. 123-36 who are registered or in the process of being registered in the Trade and Companies Register. These persons are exempt from payment of the fees provided for in 3° of the same III.
V.-Physical persons who benefit from the scheme provided for in Article L. 613-7 of the Social Security Code as well as legal entities whose directors benefit from this scheme.
VI.-The provisions of III, IV and V are applicable to the formalities for filing and transferring declarations and entering the particulars indicated in article L. 526-19 du code de commerce which are filed with the national register of companies.
VII.-Subject to the procedures defined by this article, the duties collected by the single body mentioned in article L. 123-33 are collected according to the same procedures and subject to the same sanctions, guarantees, securities and privileges as registration duties. Claims are presented, investigated and judged according to the rules applicable to these same duties.
