French General Tax Code
In forceThe insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insured with each of them on 31 March 2002, in application of article L. 752-1 of the Rural Code, as it read prior to 1 April 2002, and in proportion to the number of persons insured with each of them on 31 March 2002 pursuant to Article L. 752-22 of the Rural Code as it read prior to 1st April 2002.
The total amount of these contributions is equal to half of the forecast expenditure mentioned in the same article L. 753-1 for the year, corrected by half of the shortfalls or surpluses recorded for the previous year. It is set each year by joint order of the ministers responsible for the budget and agriculture, subject to an annual ceiling of 24 million euros.
The State collects these flat-rate contributions from the insurers. The organisations concerned declare the number of insured persons before 30 June each year. These organisations pay and settle the contributions as follows:
1° Those liable for value added tax pay two instalments, each corresponding to 40% of the contribution for the previous year. These instalments are declared on the appendix to the declaration mentioned in 1 of article 287 filed in respect of the month of March or the first quarter and the month of June or the second quarter. The balance resulting from the difference between the total amount of the contribution due in respect of the current year and the two instalments previously paid is declared and paid on the schedule to the declaration mentioned in 1 of article 287 filed in respect of the month of September or the third quarter;
2° Those not liable for value added tax pay two instalments each corresponding to 40% of the contribution for the previous year. These instalments are declared on the appendix to the declaration mentioned in 1 of article 287 deposited with the department responsible for collection for which the registered office or main establishment is responsible no later than 25 April and 25 July. The balance resulting from the difference between the amount of the contribution due in respect of the current year and the two instalments previously paid is declared and paid on the schedule to the declaration mentioned in 1 of article 287 filed by 25 October at the latest.
Contributions are collected and audited in accordance with the procedures and subject to the same penalties, guarantees and privileges as turnover taxes. Claims shall be lodged, investigated and judged in accordance with the rules applicable to such taxes.
The reporting procedures to which insurers are subject and the measures necessary for the application of this article shall be laid down by decree.
