A systematic study of the influence of the viscous effect on both the spectra and the nonlinear fluxes of conserved as well as non conserved quantities in Navier-Stokes turbulence is proposed. This analysis is used to estimate the helicity dissipation scale which is shown to coincide with the energy dissipation scale. However, it is shown using the decomposition of helicity into eigen modes of the curl operator, that viscous effects have to be taken into account for wave vector smaller than the Kolomogorov wave number in the evolution of these eigen components of the helicity.
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