Chapter VIII ter: Turnover tax on farmers

I. – A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quinquies. II. – The tax is based on turnover for the previous year or the last financial year ended as defined in article 293 D, to which are added payments granted to farmers in respect of direct support allocated in…