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Article 1806 of the French General Tax Code

Carriers are not considered, themselves and their servants or agents, as offenders when, by an accurate and regular designation of their principals, they put the administration in a position to usefully prosecute the true perpetrators of the fraud.

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Article 1807 of the French General Tax Code

In the event of stills and similar equipment being transported under the conditions referred to in article 307 and in the absence of representation at the declared place of destination or at the point of exit from the territory, of apparatus or portions of apparatus for which dispatches have been issued, an official report shall be drawn up, and the sender shall be held liable for the infringement, unless he…

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Article 1808 of the French General Tax Code

The hirer of an itinerant still distilling on behalf of a producer may be exonerated if he establishes that the failure to complete the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services is the fault of the said producer.

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Article 1809 of the French General Tax Code

In the event of the use of undeclared stills, the persons for whom such equipment is or has been used, as well as the owners, operators, users and drivers of the said equipment, shall be liable to the penalties laid down in the regulations specific to stills.

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Article 1810 of the French General Tax Code

In addition to the penalties provided for in articles 1791 to 1794, the offences referred to below are punishable by one year’s imprisonment, increased to three years for the offences mentioned in 10° of this article, and the means of transport are seized and confiscated, as well as the containers, packaging, utensils, mechanics, machines or apparatus: 1° manufacture, transport, sale and possession without declaration of a still or portion of…

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Article 1812 of the French General Tax Code

1. Infringements of the law of 16 March 1915, amended by that of 17 July 1922 relating to the prohibition of the manufacture, wholesale and retail sale and circulation of absinthe and similar liqueurs, and the decrees issued for its application, are punishable, at the request of the public prosecutor, by a fine of €18,000. For persons engaged in retail sales, the fine incurred is €3,750. Whoever makes it impossible…

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Article 1813 of the French General Tax Code

a. A fine of €6,000 shall be imposed on anyone who, not being the holder of the exemption provided for in Article 311 bis, has, in a professional capacity, used a mobile distillation apparatus; b. Any infringement of the provisions of article 306 is punishable by the same penalty; c. In the event of a repeat offence under a and b, a term of imprisonment of one year may also…

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Article 1816 of the French General Tax Code

In the event of the conviction of a publican for rebellion or violence against officers, the court may, independently of any other penalties incurred, order the closure of the outlet for a period of up to six months. In the event of an infringement of the regulations concerning capsules, imprints or vignettes representing indirect duties on alcohol, wine and cider, the court may order the establishment to be closed, either…

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