The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the customs department according to the same rules, under the same guarantees, privileges and penalties as for customs duties.
A decree sets out the conditions for application of articles 302 bis S à 302 bis V and defines in particular the methods for calculating the net weight of meat. It also determines the criteria and procedures for modulating the fee, in particular the classification of cutting plants. A joint order of the Minister for the Budget and the Minister for Agriculture sets the fee rates.
I. – Any person making the first purchase or taking delivery of fishery or aquaculture products shall pay a health fee for first placing on the market to the State. II. – This fee is based on the weight of the products. III. – The chargeable event is the operation of first receipt or first sale. IV. – The fee is not collected: 1. On the sale or direct transfer…
I. – Any person who prepares or processes fishery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. – This fee is based on the weight of products introduced into a land establishment to undergo preparation or processing operations or which come from a factory vessel. III. – The chargeable event is the introduction of the products into…
I. – A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or processing establishments receiving raw milk holding the approval provided for in Article L. 233-2 of the rural and maritime fishing code. The fee is based on the volume of raw milk introduced into the centre…
The issue to an establishment that prepares, handles, stores or transfers substances and products intended for animal feed of the approval provided for in article L. 235-1 du code rural et de la pêche maritime, the renewal of this approval and checks on compliance with approval conditions give rise to the collection of a health fee from the establishment concerned. The fee is declared and paid by the main establishment…
The fee is set at a flat rate of €125 per approved establishment.
The fee referred to in article 302 bis WD is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
A decree shall lay down the conditions for the application of this chapter.
I. – Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly shopkeepers and craftsmen are persons liable to value added tax who satisfy the following conditions: a. they purchase and resell as they are or after packaging to persons other than persons liable for…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
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
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
Resources
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
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
