Question 15128 — taxes and duties

Summary

Mr. Xavier Albertini draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to a situation of tax insecurity. Is it necessary to calculate the taxable exemption result specific to the "cereals" branch of activity of an agricultural cooperative which has exercised the non-associated third party (TNA) option, by dissociating the TNA activity - from the cooperative activity, - from the special TNA accounting concerned by article L. 522-5 of the rural and maritime fishing code? Or, on the contrary, should we calculate said taxable exemption result specific to the "cereals" branch of activity only by globalizing the TNA activity with the cooperative activity, - by applying the ratio of turnover (TNA purchases / total turnover of cereal sales) to the overall net result of the "cereals" branch of activity? This is why he would like a clear answer is defined in order to move away from a contentious interpretation of an article of the rural and maritime fishing code.

Machine translation from French. The official text remains authoritative.

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