English translation: non-exempting (from underlying obligations)
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Explanation: libératoire in this context is final: after payment the debtor/defaulting party will be released for any obligation to pay any further amount (see Cornu Vocabulaire Juridique). So non-libératoire is the opposite - however, I'm not sure if there is an equivalent specific legal term in English or if you'd need to paraphrase.
JackieMcC Local time: 10:16 Specializes in field Native speaker of: English PRO pts in category: 8
4 hrs confidence:
non-exempting (from underlying obligations)
Explanation: ...penalties acting as a deterrent and not releasing from further liability.
Otherwise, 'non-standard' deduction of tax. Disallowable portion.
'... Résidents Non-résidents . 32.25 % *non libératoire* . 22 % libératoire . ... Impôt
sur le revenu . 25 % non libératoire . 28 % libératoire . ...'