The Bordeaux Administrative Court of Appeals stated, in a decision (no.94-494) dated June 28, 1995, that the variable part of a commission relating to the commercialization of financial products must be allocated to the fiscal year in which the contract between a bank and its client is signed, even though the amount of the variable part of the commission is not determined until the date of reimbursement of the financial product to the client. The Court ruled that the bank did not establish the existence of any specific actions, after the signature of the contract, which could be regarded as the quid pro quo for the variable part of the commission. This decision has been appealed to the Administrative Supreme Court.

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