I. – L’article L. 138‑9 du code de la sécurité sociale est ainsi rédigé :« Art. L. 138‑9. – I. – Les remises, les ristournes, les avantages commerciaux et financiers assimilés de toute nature, y compris les rémunérations de services prévues à l’article L. 441‑3 du code de commerce, consentis par les fou
This procedure proposes to rewrite Article L138-9 of the French Social Security Code. It focuses on how commercial discounts, rebates, and financial advantages—including service payments—are handled and recorded within the social security framework. This change primarily affects businesses and commercial entities that grant financial advantages or rebates, impacting how these transactions are treated for social security purposes.