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Article 1613 bis of the French General Tax Code

I. – Beverages consisting of: a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code des impositions sur les biens et services, or b) One or more products subject to excise duty on alcohol mentioned in Article L. 313-2 of the code of taxes on goods and services that do…

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Article 1613 ter of the French General Tax Code

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…

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Article 1613 quater of the French General Tax Code

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…

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Article 1622 of the French General Tax Code

The insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insured with each of them on 31 March 2002, in application of article L. 752-1 of the Rural Code, as it read prior to 1 April 2002, and in proportion to the number of persons insured with…

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Article 1629 of the French General Tax Code

The rules governing the basis of assessment, rates, liquidation and collection of the contribution to supply the guarantee fund for compulsory non-life insurance for those responsible for uninsured accidents are defined in articles L. 421-4, L. 421-4-1 and L. 421-4-2 of the Insurance Code.

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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.

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Article 1635 bis AA of the French General Tax Code

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….

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Article 1635 bis AE of the French General Tax Code

I. – Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each: 1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each application for renewal or of each application or notification of modification of this registration; 2° Application for registration mentioned in article L. 5121-14-1 of the same code, each application for renewal or each…

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