French General Tax Code
In forceI. - 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 not meet the definitions provided for in Regulations (EU) No 2019/787 of the European Parliament and of the Council of 17 April 2019 and (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013, excluding the products mentioned by Regulation (EU) No 251/2014 of the European Parliament and of the Council of 26 February 2014, as well as ciders and perries meeting the legal definition of these beverages and marketed under the conditions set by order of the minister responsible for the budget taken after consultation with the minister responsible for agriculture, which do not benefit from protected geographical indications or certificates of specific character within the meaning of Community regulations, and which contain more than 35 grams of sugar or equivalent sweetening per litre expressed as invert sugar,
are subject to a tax levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund) whenever the drink obtained has an actual alcoholic strength of more than 1.2% vol. and less than 12% vol.
II.-The rate of the tax mentioned in I is set at:
1° €3 per decilitre of pure alcohol for beverages in the tax categories of wines or other fermented beverages as defined in article L. 313-15 of the French code of taxes on goods and services;
2° 11 € per decilitre of pure alcohol for other drinks.
III. - The tax is due when the beverages mentioned in I are released for consumption in France. It is paid, depending on the case, by manufacturers, authorised warehousekeepers, importers, persons making intra-Community acquisitions of these drinks, tax representatives of operators established in another Member State of the European Union mentioned in Article 302 V bis or by the persons mentioned in 4° of 2 of I of article 302 D.
IV. - This tax is collected and controlled under the same rules, conditions, guarantees and penalties as for indirect taxes.
V. - The proceeds of this tax are paid to the Agence centrale des organismes de sécurité sociale.
