Ducks being taken for culling in Doazit, south-west France, during an outbreak of bird flu at the end of 2022. AFP
Ducks being taken for culling in Doazit, south-west France, during an outbreak of bird flu at the end of 2022. AFP
Ducks being taken for culling in Doazit, south-west France, during an outbreak of bird flu at the end of 2022. AFP
Ducks being taken for culling in Doazit, south-west France, during an outbreak of bird flu at the end of 2022. AFP

France culls poultry flocks amid resurgence of bird flu in south-west


Marwa Hassan
  • English
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France is culling poultry flocks and increasing biosecurity measures in an attempt to curb the escalating number of bird flu cases, the French Ministry of Agriculture has said.

Efforts are focused to duck farms in the south-west of the country, where — following a brief respite — there has been a surge of new outbreaks, said officials.

“Since May 4, 21 outbreaks of highly pathogenic bird flu have been detected in south-western France, mostly among ducks,” the ministry said on Friday.

France had managed to prevent outbreaks since March 14, which led authorities to lower the nationwide alert level from high to moderate.

As part of the latest measures, any flocks in the immediate vicinity of affected farms will be culled to minimise propagation risks, said officials.

Sanitary buffer zones have also been extended to up to 20km around the outbreak locations.

France is itself among the countries most severely affected by the spread of bird flu in the past year.

The disease has led to the deaths of hundreds of millions of birds worldwide, causing significant disruption to the poultry meat and egg supply chains.

The severity of the situation has prompted several countries, including France, to plan vaccination campaigns for poultry.

Ducks culled due to the avian flu outbreak, at a farm in Lohitzun-Oyhercq, south-west France. AFP
Ducks culled due to the avian flu outbreak, at a farm in Lohitzun-Oyhercq, south-west France. AFP

South-west France is known for its large duck breeding sector and is a major contributor to the production of foie gras pate.

While this region was severely hit by previous bird flu waves, the ministry noted that it had been less affected this winter, due to steps to reduce the concentration of the duck population.

The recurrence of bird flu cases highlights the importance of vaccinating flocks, said the ministry.

France launched a tender last month to procure 80 million doses, preparing to initiate a poultry vaccination programme by autumn.

The bird flu outbreak has been described as the “worst ever,” with poultry across the globe being either kept indoors or culled as large numbers of wild birds succumb to viruses related to H5N1.

The situation has become a year-round concern, causing worry among experts.

“The virus continues to tune itself up,” says Prof Ian Jones, a professor of virology at the University of Reading, in south-east England.

However, the risk to humans remains relatively low as the virus has not shown any propensity to transmit between people.

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1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Heather, the Totality
Matthew Weiner,
Canongate 

Updated: May 12, 2023, 7:15 PM