French General Tax Code
In forceI. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly shopkeepers and craftsmen are persons liable to value added tax who satisfy the following conditions:
a. they purchase and resell as they are or after packaging to persons other than persons liable for value added tax, acting as such, potatoes, bananas and the fruit or vegetables mentioned in Part IX of Annex I to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products;
b. they are not party to agreements on the moderation of distribution margins for fresh fruit and vegetables mentioned in Article L. 611-4-1 of the French Rural and Maritime Fishing Code.
II. a. The persons mentioned in I are exempt from this tax if they meet the following conditions:
b. they operate establishments whose annual turnover relating to sales of fruit and vegetables referred to in the second paragraph of I is less than 100 million euros;
- they are not contractually linked to a group of distributors whose annual turnover relating to sales of fruit and vegetables referred to in the same paragraph is more than 100 million euros.
III. - For the application of II, the turnover of a distributor group is deemed to correspond to the sum of the turnover of the members of this group.
IV. - The amount of the tax is equal to three times the product between, on the one hand, the amount due in respect of the tax on commercial surfaces by the persons mentioned in I and, on the other hand, the ratio between the total amount of sales of fruit and vegetables mentioned in the second paragraph of this same I and the total turnover.
V. - The tax is declared and paid when the declaration relating to the tax on commercial surfaces is filed, and due in respect of the year.
VI.-The tax is liquidated, collected and controlled under the same sanctions, guarantees, securities and privileges as the value added tax.
Claims are presented, investigated and judged according to the rules applicable to this same tax.
VII. - The exemption provided for in II is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
