OA: Non-alcoholic drinks

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 beverages within the meaning of 2° of Article L. 111-4 of the code of taxes on goods and services.

Excluded from the scope of this contribution are infant milks for the first and second ages, growing-up milks, enteral nutrition products for sick people and soya-based drinks with at least 2.9% protein from soya beans.

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 collectivities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island, in respect of this first delivery.

The consumption of these products as part of an economic activity is deemed to be a delivery.

The contribution is payable at the time of this delivery.

II.-The rate of the contribution referred to in I is as follows:

Above fifteen kilograms of added sugar per hectolitre of beverage, the rate applicable per additional kilogram is set at €2.10 per hectolitre of beverage.

For the calculation of the quantity in kilograms of added sugar, this is rounded to the nearest whole number. The fraction of added sugar equal to 0.5 is counted as 1.

The tariffs mentioned in the table in the second paragraph and in the third paragraph of this II are increased on 1 January of each year, from 1 January 2019, in a proportion equal to the growth rate of the consumer price index excluding tobacco for the year before last. These amounts are expressed with two figures after the decimal point, the second figure being increased by one if the following figure is equal to or greater than five.

III.-(Repealed).

IV.-1. Deliveries of products dispatched or transported outside France by the taxpayer, or on his behalf, are exempt.

2. Deliveries of products in France by the taxpayer to a person who intends them, as part of his commercial activity, to be dispatched or transported outside France may be made under suspension of contribution.

To this end, the purchaser draws up, no later than the date of invoicing, a certificate in duplicate certifying that the product is intended to be dispatched or transported outside France and including mention of the use of the suspension scheme. One copy is given to the supplier.

In the event that the suspension system is used, if the products are not dispatched or transported outside France, the contribution is payable by the purchaser as soon as the products are assigned to another destination, at the latest on delivery in France or any event making dispatch or transport outside France impossible.

3. For the purposes of this IV, dispatch or transport outside France means dispatch or transport of the products outside national territory or to the collectivities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island.

V.-A.-The contribution is declared and liquidated by the taxpayer in accordance with the following procedures:

1° For taxpayers 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 tax regime provided for in Articles 302 septies A and 298 bis, on the annual declaration mentioned in 3 of Article 287 or in I of Article 298 bis filed in respect of the financial year during which the contribution became due;

3° In all other cases, on the schedule 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. Complaints are submitted, investigated and judged according to the rules applicable to these same taxes.

C.-Taxpayers keep, in support of their accounts, information on the monthly volumes relating to each of the contribution rates, to each of the exemptions mentioned in the last paragraph of I, to each of the exemptions and deliveries under suspension mentioned in IV and to undelivered products which they no longer have.

This information and the certificates mentioned in 2 of the same IV are kept at the disposal of the administration and are communicated to it on first request.

D.-It is up to the taxpayer to demonstrate that the quantities of sugars included in the taxed products and not taken into account in the calculation of the tax are not added sugars. Failing this, the taxpayer is required to pay the additional tax, including in the situations mentioned in the last paragraph of 2 of IV.

E.-A to C of this V also apply to any person acquiring the products in suspension of contribution pursuant to 2 of IV, for the quantities concerned.

F.-.When the person liable for payment, or the person mentioned in E, is not established in a Member State of the European Union or in one of the States mentioned in 1° of I of article 289 A, he shall have accredited with the competent tax department, under the conditions provided for in IV of the same article, a representative liable for value added tax established in France who undertakes to complete the formalities in the name and on behalf of the represented party and, where applicable, to pay the contribution in his place.

VI.-The proceeds of the contribution governed by this article are allocated to the branch mentioned in 2° of article L. 722-8 of the rural and maritime fishing code.