Article 302 bis WA of the French General Tax Code
I. – Any person making the first purchase or taking delivery of fishery or aquaculture products shall pay a health fee for first placing on the market to the State. II. – This fee is based on the weight of the products. III. – The chargeable event is the operation of first receipt or first sale. IV. – The fee is not collected: 1. On the sale or direct transfer…