French General Tax Code
In forceI. - The flat-rate refund is calculated on the basis of the amount:
a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France;
b) Of supplies of agricultural products made to non-taxable legal persons who make intra-Community acquisitions that are taxable in the Member State of the European Community in which the shipment or transport of the agricultural products arrives;
c) Of exports of agricultural products.
Ia. - The rate of the flat-rate refund is set for sales made from 1 January 2014:
1° At 5.59% for milk, farmyard animals, eggs, animals for slaughter and charcuterie defined by decree, as well as cereals, oilseeds and protein crops mentioned in Annex I of Council Regulation (EC) No 73/2009 of 19 January 2009.
2° At 4.43% for other products.
I ter. - 1. Expired
2. (Repealed with effect from 1 January 1993);
II. - Decrees in the Council of State (2) shall lay down, as necessary, the conditions for the application of I and I bis, in particular the supporting documents to be provided by the beneficiaries of the flat-rate refund, as well as the bases for calculating the said refund in the case of intra-Community exports or supplies of live animals.
III. - The declaration filed with a view to obtaining the benefit of the flat-rate reimbursement (3) is admissible until 31 December of the year following that in which the right to the flat-rate reimbursement arose.
IV. - The evidence required for the granting of the flat-rate reimbursement may be modified, for certain sectors of agricultural production, by decree (4) issued after consulting the professional agricultural organisations.
(2) Annex II, art. 263 to 267 bis.
(3) See Annex II, art. 266.
(4) See Annex III, art. 98 bis.
