C: Indirect taxes

The provisional closure of gaming house establishments may be ordered by the administration in the event of obstruction, impediment or resistance to the action of the agents responsible for recording or in the event of late payment of fees.

Trade in articles of precious metal is prohibited for manufacturers, merchants, traders and refiners who have been the subject of more than two official reports relating to infringements of guarantee regulations.

Manufacturers, importers or merchants of books or rolls of tickets for admission to theatres, constituted in contravention of the regulations relating to the said tickets, may be prohibited, by simple administrative decision, from carrying on their trade or industry.

The closure of any establishment in which one of the offences mentioned in Article 1817 has been observed may be ordered, for a period not exceeding six months, by prefectoral order issued on the proposal of the administrative authority designated by decree. This order is displayed on the door of the establishment for the duration of the closure. Failure to comply with the closure order is punishable by two months’…

Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes subject to the professional distillers’ regime for the entire duration of the current and following campaigns. As a result, the quantities of spirits in his possession must be declared and taken in charge or subjected to tax, after…

Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in Article 308, are considered as prohibited objects and destroyed by the administration.