IV: Farmers

I. – For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations incumbent on taxable persons. They may, however, opt to be taxed under the simplified scheme set out below: 1° They are exempt from the obligation to make the declaration provided for in Article 287 and…

I. – The flat-rate refund is calculated on the basis of the amount: a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France; b) Of supplies of agricultural products made to non-taxable legal persons who make intra-Community acquisitions that are taxable in the Member State of the European Community in which the shipment or transport of the agricultural products…

I. – The flat-rate refund instituted by article 298 quater benefits: a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in respect of these same animals, or, with a view to slaughter, to a person liable for value added tax in respect of the sale of meat from the aforementioned animals, or to non-taxable legal entities making…