Key Benefits:
President of the Republic,
On the report of the Prime Minister and the Minister of Agriculture, Agri-Food and Forestry, spokesperson for the Government,
Having regard to the Constitution, including article 38;
Having regard to Council Regulation (EC) No. 1234/2007 of 22 October 2007 on the joint organization of markets in the agricultural sector and specific provisions with regard to certain products of that sector (the Single CMO Regulations);
Having regard to Commission Regulation (EC) No. 436/2009 of 26 May 2009 on the terms and conditions for the application of Council Regulation (EC) No. 479/2008 with respect to wine recorders, mandatory declarations and information for market monitoring, documents accompanying the transport of products and records to be held in the wine sector;
Having regard to Commission Regulation (EC) No. 606/2009 of 10 July 2009 establishing certain terms and conditions for the application of Council Regulation (EC) No. 479/2008 with respect to the categories of vine products, oenological practices and restrictions applicable thereto;
Having regard to Regulation (EU) No. 1306/2013 of the European Parliament and the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy;
Having regard to Regulation (EU) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013 concerning the joint organization of agricultural markets and repealing Regulation (EEC) No. 922/72, (EEC) No. 234/79, (EC) No. 1037/2001 and (EC) No. 1234/2007 of the Council, including its Article 230;
Having regard to the Commission's Delegated Regulation (EU) 2015/560 of 15 December 2014 supplementing Regulation (EU) No 1308/2013 of the European Parliament and the Council with regard to the regime of authorizations of vine plantations;
In view of the Commission's Implementing Regulation (EU) 2015/561 of 7 April 2015 on the modalities for the application of Regulation (EU) No 1308/2013 of the European Parliament and the Council with regard to the regime of authorizations for vine plantations;
Vu le General Tax Code and book of tax procedures ;
Vu le Administrative Justice Codeincluding its article R. 123-20;
Vu le Code of Criminal Procedureincluding article 11;
Vu le Rural Code and Maritime Fishingincluding his book VI;
Vu la Act No. 2014-1170 of 13 October 2014 the future for agriculture, food and the forest, including its article 21;
The Council of State (section of public works) heard;
The Council of Ministers heard,
Order:
Chapter V of Book VI title VI of the Rural and Maritime Fisheries Code is thus amended:
1° In article L. 665-2, the second sentence of the fifth paragraph is deleted;
2° Section L. 665-4 is replaced by the following provisions:
"Art. L. 665-4.-The agents of the administration of the customs and indirect rights are entitled to control the respect of the national provisions and the law of the European Union applicable to the plantation regimes, the declarations relating to the characteristics of the vineyard plots referred to in paragraph 1 of Article 3 of Regulation (EC) No 436/2009 of the Commission of 26 May 2009 and whose details and specifications are reproduced in Annex I to this Regulation L. 26, L. 27 and L. 34 Tax Procedures Book.
"They can intervene in the vineyards to proceed:
"at the control of the regularity of references to regulatory declarations that must be established at the time of the creation or modification of the parcel of an operation;
"to the control of respect for the management of the wine potential provided by the regulation of European Union law.
"Customs and indirect duty officers have access to wine areas during the time intervals set out in the articles L. 27 and L. 34 Tax Procedures Book. » ;
3° Section L. 665-5 is replaced by the following provisions:
"Art. L. 665-5.-I.-Non-compliance with the obligation to remove plantations made without detaining the corresponding rights, provided for in Article 85 bis of Council Regulation (EC) No 1234/2007 of 22 October 2007 maintained in force under the i of point b of Article 230(1) of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013, is punished by fine It is applicable annually from the notification of irregularity and to the effective removal of the area concerned.
"II.-The offences committed before January 1, 2016 to the provisions relating to planting regimes, declarations of plantations and ripping, the planting of mother-of-pearl vines and the production of wood and vines are liable to a tax fine of 450 € per hectare or fraction of hectare of vines planted irregularly, without prejudice to the ripping of irregular plantations, the fine being applicable
"III.-Except in cases of exemption under Article 89, paragraph 4, of Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013, the breaches committed as of 1 January 2016 shall be punished under the following conditions:
« 1° Any failure to report or misrepresentation relating to the information relating to the characteristics of the vineyard plots referred to in paragraph 1 of Article 3 of Regulation (EC) No 436/2009 of the Commission of 26 May 2009 and whose details and specifications are reproduced in Annex I to this Regulation, as well as any failure to report or any false declaration of plantation, drip or overfraud is punished by a tax fine of not more than 1 hectare €
« 2° The fact of planting vines without authorization, including by default of prior notification under one of the four cases of exemption from authorization referred to in paragraph 4 of Article 62 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 or without the authorization to plant it, is punishable by a tax fine of not more than 15 000 €; this fine applies for each year that has elapsed since the vines have been planted without prior authorization or notification;
« 3° The non-compliance by the producer of the obligation under Article 71 of Regulation (EU) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013 to remove the vines planted without authorization at its expense is punishable by a tax fine of:
"(a) 6,000 to 30,000 € per hectare, if the producer proceeds to the ripping of the vineyards within four months of the date on which the irregularity was notified in accordance with Article 71, paragraph 2, of Regulation (EU) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013; or
"(b) 12,000 to 60,000 € per hectare, if the producer proceeds to the ripening of the vines in the first year following the expiration of the four-month period above or;
"(c) 20 000 to 100 000 € per hectare, if the producer proceeds to the ripening of the vines after the first year following the expiration of the four-month period above.
"In accordance with the provisions of the third paragraph of Article 5 of the Delegated Regulation (EU) 2015/560 of the Commission of 15 December 2014, the fines mentioned in a, b and c are fixed according to the average annual income per hectare generated in the area where these vines are located.
"If the producer has not proceeded to the slaughter within four months of the date on which the irregularity was notified in accordance with Article 71, paragraph 2, of Regulation (EU) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013 and after it has remained in effect, the State shall proceed to the slaughter at the producer's expense within two years of the expiration of that four-month period.
"IV.-The breaches referred to in this article may be found within ten years from the date of their commission. » ;
4° It is inserted after L. 665-5, five articles as follows:
"Art. L. 665-5-1.-I.-The breaches of the provisions relating to the elimination of by-products of vinification provided for by decree are punishable by a tax fine of €1,000 per hectolitre of pure alcohol not eliminated.
"II.-The breaches of the rules governing the keeping of records relating to the elimination of by-products of vinification provided by decree are punishable by a tax fine of 100 € per hectolitre of pure alcohol unregistered. The amount of this fine cannot be less than 500 €.
"III.-The breaches referred to in I and II may be found within three years from the date of their commission.
"Art. L. 665-5-2.-The control bodies referred to in Article L. 642-3 and the defence and management bodies referred to in Article L. 642-17 shall transmit to the officers referred to in Article L. 665-4 any useful element in the research and observation of the breaches referred to in Articles L. 665-5 and L. 665-5-1.
"Art. L. 665-5-3.-The breaches referred to in articles L. 665-5 and L. 665-5-1 are sought, found and prosecuted in accordance with the procedures for indirect contributions.
"Art. L. 665-5-4.-I.- Except in the cases of exemption provided for in Article 89, paragraph 4, of Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013, is punished by an administrative fine as a producer:
« 1° Not to use in accordance with Article 62, paragraph 3, of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 a new planting authorization or to use it only partially before the expiry of its validity period;
« 2° Not to comply with the commitments made, under conditions provided by decree pursuant to Articles 2 and 4 of the Commission's Delegated Regulation (EU) 2015/560 of 15 December 2014, and referred to in Annex I, Parts A and B and Annex II, Part A, Part 3, Part B, Part D and Part I, points I and II of this Regulation, in return for the issuance of a new planting authorization or in the event of restrictions on replantations;
« 3° Not to respect the conditions related to the use of an authorization resulting from the conversion of planting rights established by decree;
« 4° Not to respect, for replantation, the rules fixed by the specifications mentioned in articles L. 641-7 and L. 641-11 for the labels of origin and geographical indications concerned, when restrictions to replantation are put in place under the regulation of the law of the European Union;
« 5° Not to respect the rules relating to encépagement, provided for by number 4 of item 1.2 of Schedule I to Regulation (EC) No 436/2009 of the Commission of 26 May 2009 and the specifications mentioned in articles L. 641-7 and L. 641-11 for the names of origin and geographical indications concerned;
« 6° Failure to comply with the prohibition of irriguer under Article L. 665-1.
"II.-The fine punishing the breaches referred to in 1° to 4° of I, in an amount equal to not more than €6,000 per hectare, is proportionate to the gravity of the facts observed.
"This amount can be doubled in the event of a reiteration of the breach within two years, beginning with the first finding of the facts.
"The fine punishing the breaches referred to in 2° to 4° of I is applicable annually, until the regularization of the breach.
"The fine amount punishing the breaches referred to in the 5th and 6th I is €3,750.
"III.-The breaches referred to in 1° to 4° of I may be found within 10 years from the date of their commission.
"The breaches referred to in 5° and 6° of I may be found within three years from the date of their commission.
"The competent administrative authority to sanction the breaches referred to in I may, in addition, publish the decision or an extract from it.
"IV.-The administrative fines imposed on the basis of this article are recovered as the claims of the foreign State to the tax and the estate. Their product is allocated to the state budget.
"Art. L. 665-5-5-I.-People who are entitled to seek and observe the breaches referred to in Article L. 665-5-4 are designated by decree. Their findings through administrative or on-site controls are reflected in a monitoring report, which is communicated to the perpetrator of the breaches. The latter may submit its observations within a maximum of 10 days.
"At the end of this period, the inspection report, together with the comments of the person concerned, shall be forwarded to the director general of the establishment referred to in Article L. 621-1, who may, by reason of decision and after compliance with an adversarial procedure indicating the amount of the administrative fine incurred, make the penalty provided for in Article L. 665-5-4.
"II.-The agents referred to in I have access to premises, vineyards, facilities and places for professional use, excluding premises and parts of premises for residential use, between 8 a.m. and 8 p.m. or, outside of these hours, where public access is authorized or an activity is in progress, in the presence of either:
"-the director of the establishment or its representative or, if not, of one of its attendants;
"-of the producer.
"When access to premises is denied to agents or where the premises include parts for use of housing, access may be authorized by order of the judge of freedoms and detention in the forms and conditions prescribed in section L. 206-1.
"III.-The agents referred to in I may, on site or on summons, be aware of any professional document, regardless of the support, obtain copies of it by any means and on any medium and on any medium and collect, upon convocation or on site, information and justifications useful to the fulfilment of their missions.
"IV.-The control bodies referred to in Article L. 642-3 and the defence and management bodies referred to in Article L. 642-17 shall transmit to the officers referred to in I any useful element in the search for and recognition of the breaches referred to in Article L. 665-5-4. » ;
5° It is inserted after the article L. 665-6, three articles as follows:
"Art. L. 665-7.-The conditions for the application of the vine planting authorization regime set out in Regulation (EU) No 1308/2013 of the European Parliament and the Council of 17 December 2013 and by the regulations made for its application are fixed by decree. This decree may make it mandatory for the electronic transmission of requests for authorization to plant or replant land in vineyards and conversion of planting rights into authorizations, as well as for the declarations imposed on producers on the basis of the monitoring of the management of the potential of wine production.
"Art. L. 665-8.-When the administrative authority implements, for a protected label of origin or for a protected label of origin, the limitation provided by point b of paragraph 2 of article 63 of the Regulation (EU) n° 1308/2013 of the European Parliament and of the Council of 17 December 2013 or sets the criteria of eligibility or priority mentioned in paragraphs 1 and 2 of its article 64, it does so
"Art. L. 665-9.-The commercialization of products derived from areas intended for the cultivation of grapevines and areas intended for experimentation within the meaning of the European regulation on the management of production potential can be authorized under conditions established by decree. »
I.-It is inserted, after the article L. 661-7 of the same code, an article L. 661-7-1 as follows:
"Art. L. 661-7-1.-The failures committed as of January 1, 2016 to the rules relating to the planting of mother-of-pearl vines and the production of wood and vines established under Article L. 661-4 are liable to an administrative fine of not more than €3,750.
"The persons authorized to seek and note the breaches referred to in the first paragraph shall be designated by decree. Such breaches may be found within 10 years of their commission.
"They have the powers listed in II and III of Article L. 665-5-5 and receive any useful material pursuant to Article IV.
"A fine may be imposed only after compliance with the procedure provided for in Article L. 665-5-5. The provisions of Article L. 665-5-4 are applicable to this fine. »
II.-Article L. 671-17 of the same code is supplemented by a paragraph as follows:
“The provisions of this article shall apply to offences committed before 1 January 2016. »
III.-Subsection 4 of chapter IV, section 1, title IV, of Book VI of the same code is repealed.
Title I of Book VI of the same Code is supplemented by a chapter III, as follows:
“Chapter III
"Information exchanges between administrative authorities
"Art. L. 613-1. - The agents of the National Establishment of Agricultural and Sea Products (FranceAgriMer), the agents of the National Institute of Origin and Quality, the agents of the Service and Payment Agency, the agents of the Ministry responsible for agriculture, the agents of the general management of competition, consumption and repression of fraud, and those of the general management of customs and indirect rights mayArticle 11 of the Code of Criminal Procedure.
"The officers referred to in the first sworn paragraph for the search and recognition of the offences may communicate spontaneously or upon request the information they hold, to the extent that this information is necessary for the exercise of their duties, without the possibility of obstructing the information they hold therein. provisions of Article 11 of the Code of Criminal Procedure or professional secrecy. »
The general tax code is amended as follows:
1° Articles 336, 337, 347, 408, 410 bis, 414, 417, 423, 424, 425, 426, 427, 436, 505, 564, 626 and 631 are repealed;
2° The second paragraph of section 321 is replaced by the following provisions:
"The transport of manufactured products is carried out under the link of the documents referred to in I or II of Article 302 M or 302 M ter";
3° The second paragraph of Article 324 is deleted;
4° In Article 327, the words "48h hours" are replaced by the words "seventy-two hours";
5° A of section 402 bis is replaced by the following provisions:
"(a) 46,92 € for natural sweet wines with controlled label of origin and the liqueur wines mentioned in article 417 bis";
6° Section 407 is replaced by the following:
"Art. 407. - The declarations of harvest, production and stock, as set out in articles 8, 9 and 11 of Regulation (EC) No 436/2009 of the Commission of 26 May 2009 on the terms and conditions of application of Regulation (EC) No 479/2008 of the Council with regard to the wine record, mandatory declarations and the establishment of information for the monitoring of the market, the documents accompanying the transport of the goods and the registers competent to be held in the sector
" Effective 1 January 2017, the declarations referred to in the first paragraph as well as the declarations of the enrichment, acidification, deacidification or concentration of the wines provided for in section 4 of section D of Part I of Schedule VIII to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 concerning the joint organization of the agricultural markets and repealing the regulations (EC) No. » ;
7° The last paragraph of Article 416 is deleted;
8° In the first paragraph of Article 417 bis, the words: "quality produced in selected regions of the European Community" are replaced by the words: "in protected label of origin";
9° Section 422 is replaced by the following:
"Art. 422. - The enrichment of wines is carried out under the conditions set out in Annex VIII of Regulation (EC) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013 concerning the joint organization of the markets of agricultural products and repealing the regulations (EEC) No. 922/72, (EEC) No. 234/79, (EC) No. 1037/2001 and (EC) No. 1234/2007 of the Council.
"It is collected, when adding sugar to the harvest, a tax of 13 € per 100 kilograms of added sugar.
"This tax is recovered and the offences are prosecuted under the same procedures and under the same guarantees as those applicable in respect of indirect contributions. » ;
10° The 3° and 4° of Article 458 and the 4° and 6° of Article 1794 are repealed. The 3rd of section 1794 is replaced by the following provisions:
« 3° Offences with respect to the declaration of harvesting, production and stock of viticultural products, as provided for in sections 8, 9 and 11 of Regulation (EC) No 436/2009 of the Commission of 26 May 2009 relating to the application of Regulation (EC) No 479/2008 of the Council with regard to the winery, mandatory declarations and information for the monitoring of the market, documents accompanying the transport of the goods However, if the offence results exclusively from an excess or insufficiency of reported quantities, only the value of these products in excess or insufficiently declared serves as the basis for calculating the penalty; » ;
11° The 1st of Article 1798 ter is repealed;
12° The second part of section 1802 is replaced by the following provisions:
« 2° Offences to the economic regime of alcohol and the monopoly of tobacco. » ;
13° Section 1804 is replaced by the following:
"Art. 1804. - Are punished by a tax fine of 15 to 750 €, a penalty of which the amount is comprised between one and five times the value of the wine products on which the fraud was carried and the confiscation of these products the offences:
" - to the provisions of Article 422 of this Code;
" - to the obligations of destruction envisaged by title IV of Book VI of the rural code and of the marine fisheries in case of exceedances of the maximum yield expected for the wines and life-waters benefiting from a name of origin or a protected geographical indication;
" - in Chapter II of Title III of Regulation (EC) No 436/2009 of the Commission of 26 May 2009 on the terms and conditions for the application of Regulation (EC) No 479/2008 of the Council with respect to the wine recorder, mandatory declarations and the establishment of information for the monitoring of the market, documents accompanying the transport of products and registers to be held in the wine sector;
" - the limitations to oenological practices listed in Part II of Annex VIII to Regulation (EU) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013 concerning the joint organization of agricultural markets and repealing the regulations (EEC) No. 922/72, (EEC) No. 234/79, (EC) No. 1037/2001 and (EC) No. 1234/2007 of the Council;
" - to the obligations set out in Commission Regulation (EC) No. 606/2009 of 10 July 2009 setting out certain terms and conditions for the application of Commission Regulation (EC) No. 479/2008 with respect to the categories of vine products, oenological practices and the restrictions applicable thereto, and to the regulations made for its application.
"The provisions of sections 1799, 1800, 1801, 1805 and 1819 apply to offences under this section. » ;
14° Au II de l'article 302 C, dans les articles 302 D, 302 F ter, 302 H ter, 302 K, 302 L, 302 M, 302 P, 302 R, 302 U bis, 442 septies, au II de l'article 520 A et au III de l'article 1613 bis, les mots : " la Communauté européenne" sont modifiés par les mots : " l'Union européenne".
The Prime Minister, the Minister of Finance and Public Accounts and the Minister of Agriculture, Agri-Food and Forestry, spokesperson for the Government, are responsible, each with regard to the application of this Order, which will be published in the Official Journal of the French Republic.
Done on October 7, 2015.
François Hollande
By the President of the Republic:
The Prime Minister,
Manuel Valls
Minister of Agriculture, Agri-Food and Forestry, Government Spokesperson,
Stéphane Le Foll
Minister of Finance and Public Accounts,
Michel Sapin
