French General Tax Code
In forceI. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues.
This fee is payable by:
1 (Repealed);
2 (Repealed);
3 Collection centres or processing establishments receiving raw milk holding the approval provided for in Article L. 233-2 of the rural and maritime fishing code.
The fee is based on the volume of raw milk introduced into the centre or establishment.
The chargeable event is constituted by the introduction of the raw milk into the centre or establishment;
4 Establishments manufacturing or processing egg products that have received approval under Article L. 233-2 of the Rural and Maritime Fishing Code.
The fee is based on the weight of hen eggs in shell introduced into these establishments.
The chargeable event is the introduction of the shell eggs into these establishments.
II. - The rates of the health fee for the control of certain substances and their residues applicable to milk are fixed per product within the limit of 150% of the flat rate level defined in euros by decision of the Council of the European Union.
A joint order of the Minister responsible for the budget and the Minister responsible for agriculture sets the rates of the fee.
The rate of the fee applicable to egg products is set, by joint order of the Minister responsible for the budget and the Minister responsible for agriculture, within the limit of €0.76 per tonne of shell eggs.
III. - 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 presented, investigated and judged according to the rules applicable to this same tax.
IV. - A decree in the Conseil d'Etat sets out the conditions for the application of this article.
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