Title II: Turnover taxes and similar taxes

Any 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 fee is set per tonne of bone-in meat to be deboned, subject to a ceiling of 150% of the average flat-rate level defined in euros by decision of the Council of the European Union. This fee may be adjusted, up to a limit of a 20% increase or reduction in its amount, taking into account in particular the results of official controls carried out in the establishment and the…

The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.

The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the customs department according to the same rules, under the same guarantees, privileges and penalties as for customs duties.

A decree sets out the conditions for application of articles 302 bis S à 302 bis V and defines in particular the methods for calculating the net weight of meat. It also determines the criteria and procedures for modulating the fee, in particular the classification of cutting plants. A joint order of the Minister for the Budget and the Minister for Agriculture sets the fee rates.