" Irrespective of the fiscal provisions applicable to him, no exploiter of fishery resources and no exploiter or processor of fishery products shall be exempted from the payment of corresponding fishing taxes and/or duties."
DEFINITION OF TERMS IN THIS CLAUSE
➡ Refers to the joint France-Cote d´Ivoire-Senegal fleet that targets tropical tunas off Africa.
➡ Désigne la flotte commune France-Côte d'IvoireSénégal qui cible les thons tropicaux au large de l'Afrique.
➡ harvest of uncultured fish from water bodies.
➡ cold-blooded aquatic vertebrate with gills, no digits, and no limbs other than fins which swims by using its fins and tail.
➡ any activity related to the culture, management, harvest, processing or marketing of aquatic animals (finfish, shellfish, molluscs, crustaceans, etc.) or plants (seaweeds, alga, etc.).
➡ Any harvestable natural or cultured living resource (fish, crustaceans, molluscs and algae) from marine, estuarine and fresh water environments, living in the water or on the seabed (sedentary organisms).
➡ Sector or activity of harvesting fish from the wild.