I. – A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service in France other than a service provided over an internal network open to the public, within the meaning of the said Article L. 32. II. – The tax is based on the amount, excluding value added tax, of…
I. – A tax on certain advertising expenses is introduced with effect from 1 January 1998. II. – This tax is payable by any person liable to value added tax whose turnover for the previous calendar year exceeds €763,000 excluding value added tax. III. – It is based on expenditure incurred during the previous calendar year for the following purposes: 1° The production or distribution of printed advertising material; 2°…
I. – A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quinquies. II. – The tax is based on turnover for the previous year or the last financial year ended as defined in article 293 D, to which are added payments granted to farmers in respect of direct support allocated in…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on behalf of the owner. This fee is also paid by any person who has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French Rural and…
The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be adjusted, up to a limit of a 20% increase or reduction in its amount, taking into account in particular the results of official controls carried out in the establishment and the…
The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
A decree sets out the conditions for application of articles 302 bis N to 302 bis P. In particular, it determines the criteria and procedures for modulating the fee, in particular the classification of slaughterhouses, in accordance with the provisions laid down by Community Regulations (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs and (EC) No 853/2004 of…
Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf of the owner of the meat to be cut up. The chargeable event is either the cutting operation at…
The fee is set per tonne of bone-in meat to be deboned, subject to a ceiling of 150% of the average flat-rate level defined in euros by decision of the Council of the European Union. This fee may be adjusted, up to a limit of a 20% increase or reduction in its amount, taking into account in particular the results of official controls carried out in the establishment and the…
The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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