Article 1635 bis A of the French General Tax Code
The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012, are established, liquidated and recovered in accordance with Article L. 361-2 du code rural et de la pêche maritime.