Article 1635 bis AA of the French General Tax Code
November 7, 2023
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribution to insurance premiums or contributions relating to insurance agreements covering exclusively or mainly damage to soil, crops, crops, buildings, and dead or live livestock assigned to agricultural holdings. The additional contribution is based on all premiums or contributions….
