French General Tax Code
In forceAny person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf of the owner of the meat to be cut up.
The chargeable event is either the cutting operation at the slaughterhouse, the third-party slaughterhouse or the wild game processing plant, or the collection of the meat to be cut up from the latter.
The health fee for cutting up is not payable when the meat to be cut up is bought in by the intervention agencies or is intended for export, to be the subject of a delivery exempt under I of article 262 ter or a delivery to a place located in another Member State of the European Union pursuant to 1° of I of article 258 A, as is, and proof is provided of the export, dispatch or transport.
The health fee for cutting is also levied on intra-Community acquisitions of meat with bones for cutting. It is payable by the person making the intra-Community acquisition of meat with bones for cutting, at the time of acquisition.
