Chapter IX: Slaughter health fees

Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on behalf of the owner. This fee is also paid by any person who has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French Rural and…

The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels 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 fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.

A decree sets out the conditions for application of articles 302 bis N to 302 bis P. In particular, it determines the criteria and procedures for modulating the fee, in particular the classification of slaughterhouses, in accordance with the provisions laid down by Community Regulations (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs and (EC) No 853/2004 of…