The Administrative Court of Chalons sur Marne decided on 5 July 1994 that commissions on investment of savings products remunerated a unique service completed on subscription; they must therefore be wholly charged to the period of subscription, even if they are not entirely due in this period. A possible reduction (advance repayment...) in this commission could just give rise to the setting up of a provision. The court also decided that the annual credit card subscription remunerating an instantaneous service completed on conclusion of the contract should be charged entirely to that period.

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