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Chapter Xa: Health charges on fishery and aquaculture products

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…

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Article 302 bis WB of the French General Tax Code

I. – Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. – This fee is based on the weight of products introduced into a land establishment to undergo preparation or processing operations or which come from a factory vessel. III. – The chargeable event is the introduction of the products into…

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