The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. If the consignment has to travel successively by various modes of transport, a special time limit is fixed for the first journey to the railway station or to the point of departure of the vehicles…
Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will note this on the back of the consignments. If an accident of force majeure necessitates the rapid unloading of a vehicle or boat or the immediate decanting of liquids, these operations may take place without prior declaration, it being the…
Sont affranchés des formalités à la circulation : 1° (Repealed); 2° (Repealed); 3° and 4° (repealed) 5° (Repealed); 6° Under the conditions laid down by order of the Minister responsible for the budget made after consulting the Minister responsible for agriculture, grape, apple or pear juice, whether concentrated or not, when delivered in containers holding no more than 2 litres, or for concentrated juice with a content by weight of…
With the exception of table grapes, fresh grape harvests are subject to the obligations laid down in Articles 8 to 10 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and are liable to the same duties as wines at the rate of one hectolitre of wine per 130 litres or 130 kilograms of grape harvest.
Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation. They must justify any possession of beverages by a document mentioned in 4° of article L. 311-39 of the code of taxes on goods and services or a receipt certifying payment of the excise duty on alcohol mentioned…
It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there being a lease by deed for the cellars, storerooms, shops and other places where the said drinks are placed. Any internal communication between the houses of tobacconists and neighbouring houses is forbidden and the administration is authorised to…
The provisions of this chapter do not preclude the special provisions laid down in respect of alcohol, wine, cider, perry and mead by the texts in force, with regard to Corsica, Bas-Rhin, Haut-Rhin and Moselle. .
Imported spirits, wines, ciders, perries and meads are subject to all the provisions laid down in domestic legislation.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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