French General Tax Code
In forceI. - Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State.
II. - This fee is based on the weight of products introduced into a land establishment to undergo preparation or processing operations or which come from a factory vessel.
III. - The chargeable event is the introduction of the products into the land establishment or their disembarkation from the factory ship.
IV. - The rate of the fee is fixed per tonne of fishery or aquaculture products, subject to a ceiling of 150% of the flat-rate levels defined in euros by decision of the Council of the European Union.
A joint order of the Minister for the Economy, Finance and Industry, the Minister for Agriculture and Fisheries and the Secretary of State for the Budget sets the rate of the fee (1).
V. - The fee is collected and controlled according to the same procedures and under the same penalties, guarantees, securities and privileges as value added tax.
Claims are presented, investigated and judged according to the rules applicable to this same tax.
VI. - A Conseil d'Etat decree sets out the conditions for the application of this article (2).
(1) See article 50 quaterdecies-0 A of Annex IV.
(2) See article 267 quater G of Annex II.
