Chapter Xa: Health charges on fishery and aquaculture products

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 to the market by a fisherman, to the retailer or consumer, of a quantity not exceeding that provided for in Article 3 of Commission Regulation (EEC) No 3703/85 of 23 December 1985 laying down detailed implementing rules concerning the common marketing standards for certain fresh or chilled fish;

2. In the event of permanent withdrawal under the common organisation of the markets established by Council Regulation (EC) No 104/2000 of 17 December 1999 on the common organisation of the markets in fishery and aquaculture products;

3. In the case of direct landing of fresh fish by a fishing vessel flying the flag of a country outside the European Community.

V. - The rates of the fee are fixed per tonne of fishery or aquaculture products up to a ceiling of 150% of the flat-rate levels defined in euros by decision of the Council of the European Union. However:

1. First sale operations carried out in fish markets are subject to a reduced rate set within the limit of a floor equal to 45% of the standard levels;

2. First sale operations carried out where there is no classification by category of freshness and/or size, or insufficient classification, in accordance with Council Regulation (EC) No 2406/96 of 26 November 1996 laying down common marketing standards for certain fishery products, shall be subject to an increased rate set within the limit of a ceiling of 150% of the standard levels defined in euros by decision of the Council of the European Union;

3. A maximum amount per batch is set for certain species up to a limit of €50;

A joint order of the Minister responsible for the budget and the Minister responsible for agriculture sets the rates of the fee.

VI. - The fee is collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as value added tax.

Claims are submitted, investigated and judged according to the rules applicable to that same tax.

VII. - A decree in the Conseil d'Etat sets out the conditions for the application of this article.

VII.