French Commercial code
In forceFor the purposes of this Title, the following definitions shall apply:
1° "Tariff": all the elements used to determine the amount of the emoluments and lump-sum reimbursements due to the professionals mentioned in the first paragraph of article L. 444-1 in respect of their services which are subject to regulation;
2° "Emolument": sum received by one of these professionals in return for services for which the tariffs are governed by Title IV bis of the legislative part of this code;
3° "Fixed emolument": emolument expressed in euros, possibly included in a progressive or degressive scale, established by base brackets;
4° "Proportional emolument": emolument resulting either from the application of a rate to a base value, or from the application of a scale of rates, progressive or degressive, to different base brackets;
5° "Fee": sum received by one of these professionals in return for a service, the amount of which is not governed by the title referred to in 2°;
6° "Expenses": expenditure incurred by the professional for the performance of a service;
7° "Disbursements": sum advanced on behalf of the client or debtor by the professional for the performance of a service;
8° "Reference period": period of twenty-four months separating two revisions of the tariff applicable to a profession;
9° "Service": work or diligence relating to an act, a formality, or a service, carried out by a professional, for the benefit of a client or in the context of legal proceedings, including advice given in connection with that act, formality or service;
10° "Formality": operation of any kind prior or subsequent to an act, linked to its completion and made necessary by the law or regulations;
11° "Professional": a natural person who holds an office, a firm or a practice or who is a partner in a legal entity that holds an office or a firm and practises one of the professions mentioned in the first paragraph of Article L. 444-1 within this office or practice;
12° "Office", "practice" or "firm": a sole proprietorship registered in the name of a professional or a legal entity within which one or more professionals practise;
13° "Profit": the difference between income and expenses for the tax year, corresponding respectively, depending on the declaration system of the office or practice, to:
a) Profit or loss from the profit and loss account in the case of a declaration of non-trading profits under the controlled declaration regime and depending on whether it is a natural person or a legal entity
b) Operating profit and financial result from the simplified profit and loss account in the case of a declaration of corporation tax under the simplified regime;
c) Current profit before tax in the case of a declaration of corporation tax under the normal regime.
14° "Result of the profession": sum of the results of the professionals of a profession, in respect of a tax year;
15° "Turnover of the profession": cumulative sum of the emoluments and fees received by the professionals of a profession, in respect of a tax year;
16° "Profit rate of the profession": the ratio between the profit and turnover of the profession referred to in 14° and 15° respectively;
> "Regulated activity": the activities of a profession that are subject to regulation.
17° "Regulated activity": the proportion of the activity of the professionals in a profession remunerated by fees;
18° "Regulated turnover of the profession": cumulative sum of emoluments received by the professionals of a profession in respect of a financial year;
> "Regulated income of the profession": total income received by the professionals of a profession in respect of a financial year;
19° "Regulated result of the profession": difference between the regulated turnover of the profession referred to in 18° and the relevant costs assessed in accordance with the conditions laid down in Article R. 444-6;
20° "Rate of regulated income for the profession": ratio between the regulated income and the regulated turnover of the profession referred to in 19° and 18° respectively.
