Key Benefits:
The Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister for Budget and Budget Reform,
Considering the general tax code, including articles 72 D bis and 73;
Considering the rural code, including articles L. 221-2, L. 223-8, L. 234-4, L. 251-2, L. 251-9, L. 311-1, L. 361-3, L. 411-30 to L. 411-34, L. 411-58 and R. 361-42;
Considering the insurance code, including article L. 125-1;
Considering the code of expropriation because of public utility;
Considering the social security code, including article L. 341-4;
In view of Decree No. 83-228 of 22 March 1983 establishing the regime for the authorization of the exploitation of marine crops, as amended by Decree No. 87-756 of 14 September 1987 and No. 97-156 of 19 February 1997, in particular its Article 15;
In view of Decree No. 94-340 of 28 April 1994 on sanitary conditions for the production and marketing of living shells, as amended by Decree No. 99-242 of 26 March 1999 and No. 99-1064 of 15 December 1999, in particular its article 5;
In view of Decree No. 95-100 of 26 January 1995 on the health conditions of aquaculture of live sea shellfish and sea crustaceans, as amended by Decree No. 98-391 of 19 May 1998, in particular its article 8,
Decrete:
In Book I, Part I, Part I, Chapter I, Section I of Schedule III to the General Tax Code, Article 38 Sexdecies J is thus written:
"Art. 38 sexdecies J. - I. - Les aléas d'exploitation qui permetnt l'emploi des sommes déposées sur un compte ouvert auprès d'un establishment de crédit conformément aux dispositions du I de l'article 72 D bis of the General Tax Code are:
1° Climate and natural hazards affecting exploitation:
(a) Disaster, found under the conditions provided for in article R. 361-42 of the rural code;
(b) Agricultural calamity, found under the conditions provided for in article L. 361-3 of the rural code;
(c) Natural disaster, found under the conditions provided for in article L. 125-1 of the insurance code;
2° Sanitary hazards :
(a) Disease or suspicion of disease of the animals of the farm that have been subject to an order declaring an infection under Article L. 223-8 of the rural code or compensation provided for in Article L. 221-2 of the rural code;
(b) Event that justified the application of administrative police measures on animal or plant productions under sections L. 234-4, L. 251-2 and L. 251-9 of the rural code;
(c) Event that justified the application, on conchylatory exploitation, of health police measures provided for in Article 8 of Decree No. 95-100 of 26 January 1995 amended or of sanitary measures provided for in Article 5 of Decree No. 94-340 of 28 April 1994 amended;
3° Family Aleas:
(a) Divorce or disability corresponding to the classification in the second or third of the categories provided for in Article L. 341-4 of the operator's social security code or his or her spouse working on the operation;
(b) Invalidity corresponding to the classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code or death of other members of the operator's family working on exploitation;
4° Economic Aleas:
(a) Reconversion of activity as a result of a very important change in production within the meaning of Article 73 II of the General Tax Code;
(b) Termination or non-renewal of the operator's lease under the circumstances set out in sections L. 411-30 to L. 411-34 and L. 411-58 of the rural code;
(c) Expropriation for cause of public utility or amicable transfer prior to public utility declaration when the disposed property is included in expropriation by an order of particular act;
(d) Suspension, withdrawal or modification of the authorization to operate marine crops on the grounds of public utility or on the grounds of unsafety not attributable to the beneficiary of the authorization to operate marine crops, pursuant to section 15 of amended Decree No. 83-228 of 22 March 1983;
5° Aleas covered by insurance: an event that affected the operation, which resulted in compensation by an insurance policy for damage to the property or for loss of operation undertaken by the operator.
II. - May also authorize the use of amounts deposited on an account open to a credit institution in accordance with the provisions of section 72 D bis of the general tax code any other hazards of natural, climatic, health or economic origin, declared by the operator and other than those provided for in I, subject to a decrease in the result exceeding 10% of the average of the results of the previous three fiscal years. For the calculation of this average, it is not taken into account deficit deferrals. »
The Minister of Economy, Finance and Industry, the Minister of Agriculture, Food, Fisheries and Rural Affairs and the Minister Delegate for Budget and Budget Reform are responsible, each with respect to it, for the execution of this Order, to be published in the Official Journal of the French Republic.
Done in Paris, December 24, 2002.
Jean-Pierre Raffarin
By the Prime Minister:
Minister for Budget
and budgetary reform,
Alain Lambert
Minister of Economy,
finance and industry,
Francis Mer
Minister of Agriculture, Food,
and Rural Affairs,
Hervé Gaymard
