French General Tax Code
In forceI.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.
The deliberation instituting the contribution or modifying its rate takes place no later than 30 September of the year to be applicable from the following year. It applies until it is withdrawn.
The contribution does not apply to unpackaged mineral waters supplied to spa visitors in the commune where the source of these waters is located, by the operator of a spa.
II.- The contribution is payable by the operator of the spa.The contribution is payable by the operator of the source in respect of supplies of the waters referred to in I that he makes, whether free of charge or for consideration.
It is payable at the time of such supply.
III.-The contribution is based on the volume of water mentioned in I.
The municipality sets the marginal rate or rates, up to a limit of €0.58 per hectolitre.
This limit is raised to €0.70 per hectolitre for municipalities that collected less revenue for the volumes released for consumption in 2002 than they would have collected, for these same volumes, under the method for calculating the surcharge on mineral water in force before 1 January 2002.
The proceeds of the contribution are paid back to the communes under the conditions provided for in article L. 2332-2 of the General Code of Local Authorities.
Where the proceeds of the contribution exceed the amount of the commune's actual operating revenue for the previous financial year, the surplus is allocated to the département.
IV.-.Deliveries of products dispatched or transported by the taxpayer, or on his behalf, outside national territory or to local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island are exempt.
V.-A.-The contribution is declared and settled by the taxpayer in accordance with the following procedures:
1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of article 287, on the appendix to the declaration mentioned in 1 of the same article 287 filed in respect of the month or quarter during which the contribution became due ;
2° For those liable for value added tax subject to the simplified taxation regime provided for in Article 302 septies A, on the annual declaration mentioned in 3 of Article 287 filed in respect of the financial year during which the contribution became due;
3° In all other cases, on the annex to the declaration provided for in 1 of Article 287, filed with the collection department responsible for the taxpayer's registered office or main establishment, no later than 25 April of the year following the year in which the contribution became due.
B.-The contribution is paid when the declaration referred to in A is filed. It is collected and audited in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are submitted, investigated and judged in accordance with the rules applicable to these same taxes.
C.-Taxpayers shall keep, in support of their accounts, information on the monthly volumes relating to each of the rates of the contribution, to the exemption mentioned in the last paragraph of I, to the exemption mentioned in IV and to undelivered products of which they no longer dispose.
This information shall be held at the disposal of the administration and shall be communicated to it on first request.
D.(repealed)
