3.

This Directive shall not apply to: compulsory social security contributions payable to the Member State or a subdivision of the Member State, or to social security institutions established under public law; fees not referred to in paragraph 2; dues of a contractual nature, such as consideration for public utilities; criminal penalties imposed on the basis of a public prosecution or other criminal penalties not covered by paragraph 2(a).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.