OA: Non-alcoholic drinks

I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption: 1° Falling under CN codes 2009 and 2202 of the customs tariff; 2° Containing added sugars; 3° Packaged in containers intended for retail sale either directly or through a professional or previously assembled and presented in containers not intended for retail sale so as to be consumable as they are; 4° Which are not alcoholic…

I.-It is instituted a contribution on beverages other than alcoholic beverages within the meaning of 2° of article L. 111-4 of the code of taxes on goods and services mentioned in II. I bis.-.The contribution is payable by the person who makes the first delivery of the products mentioned in I, whether free of charge or for consideration, in France, outside the local authorities governed by Article 74 of the…