French Business Law - French Legislation

Article 314 of the French General Tax Code

November 8, 2023

Ministerial decrees determine the date and procedures for affixing meters approved by the administration (1) to distillation equipment used by professional distillers, by bouilleurs de cru or on their behalf. The indications on the meters are authentic, until proven otherwise, for the purposes of taking charge of the quantities of alcohol produced. The meters used by the bouilleurs de profession, by the bouilleurs de cru or on their behalf, are…

Article 319 of the French General Tax Code

November 8, 2023

At the request of town councils or agricultural and distillers’ unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the regional director of customs and indirect duties, after consulting the town council, and where the working periods and hours are set by the aforementioned regional director.

Article 320 of the French General Tax Code

November 8, 2023

The following are considered to be cooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit their equipment and their spirits and carry out the distillation of wines, ciders, perries, lees, marcs, cherries, plums or sloes, coming exclusively from the harvest of their members in premises managed by the said syndicates or associations and approved by the administration. The provisions of the…

Article 326 of the French General Tax Code

November 8, 2023

Decrees in the Conseil d’Etat will determine the application of the provisions relating to distillers (1). (1) Annex I, art. 37 to 42, 44 to 56 and Livre des procédures fiscales, art. R. 30-1.

Article 327 of the French General Tax Code

November 8, 2023

Any still used by an itinerant hirer may not be put into circulation or parked on the public highway, in an unenclosed courtyard or on an unenclosed site not belonging to the owner of the apparatus, without the declaration having been made to the administration seventy-two hours in advance and without the driver being in possession of a circulation permit. The declaration and the circulation permit must indicate the still’s…

Article 328 of the French General Tax Code

November 8, 2023

The circulation permit is valid for a maximum of one month and for the communes included in the district of the post from which it originates. In the event of a move to another district, it may be exchanged without any time limit (1). (1) See also livre des procédures fiscales, art. L. 24.

Article 342 of the French General Tax Code

November 8, 2023

The conditions for the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre des procédures fiscales (1). (1) Annex I, art. 57 to 63, 65, 67 to 91 and livre des procédures fiscales, art. R. 32-1 et R. 32-2.

Article 349 of the French General Tax Code

November 8, 2023

Perfumery and toiletry products with an alcohol base or presented under a name which, according to custom, applies to products containing alcohol may only be manufactured, introduced into the national territory, transported, held with a view to sale, offered for sale or sold if their alcoholic strength reaches at least 50% by volume at a temperature of 20 degrees Celsius, and if this strength is clearly indicated on invoices and…

Article 362 of the French General Tax Code

November 8, 2023

Traditional rums and tafias that meet the conditions of Article 3 of Decree no. 88-416 of 22 April 1988 and which do not contain more than 90% vol. The management of the scheme referred to in the first paragraph may be delegated to an interprofession created in accordance with the loi n° 75-600 du 10 juillet 1975 relative à l’organisation interprofessionnelle agricole. The quantities allocated pursuant to this article are…

Article 363 of the French General Tax Code

November 8, 2023

Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.

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Part One: State taxes

Article 314 of the French General Tax Code

Article 319 of the French General Tax Code

Article 320 of the French General Tax Code

Article 326 of the French General Tax Code

Article 327 of the French General Tax Code

Article 328 of the French General Tax Code

Article 342 of the French General Tax Code

Article 349 of the French General Tax Code

Article 362 of the French General Tax Code

Article 363 of the French General Tax Code

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Part One: State taxes

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Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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