French Business Law - French Legislation

Article 303 of the French General Tax Code

November 8, 2023

Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade, to make a declaration of his profession to the administration and to designate the number, nature and capacity of the apparatus or portions of apparatus that he has in his possession at his place of residence or elsewhere (1)….

Article 304 of the French General Tax Code

November 8, 2023

The manufacturer or dealer must enter, in a special register which may be required to be produced by the administration’s agents, his successive productions and acceptances, as well as the names and residences of the persons to whom he has delivered, in whatever capacity, appliances or parts of appliances. As and when they are completed or received, the equipment and parts of equipment in the possession of manufacturers and dealers…

Article 306 of the French General Tax Code

November 8, 2023

No one may import, acquire free of charge or for a consideration, hire out or have repaired or transformed an appliance or parts of appliances suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits without having been expressly authorised to do so by the authorities in advance under conditions laid down by decree (1). Proof of this authorisation must be provided to the importer, seller, donor, lessor, repairer…

Article 307 of the French General Tax Code

November 8, 2023

With the exception of stills belonging to itinerant hirers, apparatus or parts of apparatus suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits may only circulate anywhere, outside private property, by virtue of the documents provided for national trade in application of 4° of article L. 311-39 of the code of taxes on goods and services. These documents are only discharged when the said appliances or portions of…

Article 308 of the French General Tax Code

November 8, 2023

Any holder of apparatus or portions of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits, is required to make a declaration to the administration, within five days of coming into possession, stating the number, nature and capacity of his apparatus or portions of apparatus. The appliances are, where applicable, hallmarked. The appliances must remain sealed during periods when they are not in use. They may be…

Article 309 of the French General Tax Code

November 8, 2023

Under the conditions determined by the administration, the sealing formality provided for by Article 308 : 1° Holders of test stills, as defined by ministerial order (1); 2° Scientific and educational establishments for apparatus exclusively intended for experiments; 3° Qualified pharmacists; 4° Persons who can justify the need to use distillation apparatus for specific purposes and who do not use any alcoholic substances. However, the benefit of this exception is…

Article 310 of the French General Tax Code

November 8, 2023

The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.

Article 310 bis of the French General Tax Code

November 8, 2023

The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and, in particular, those belonging either to raw distillers who can no longer use the equipment they own, or to users of mobile equipment for which the approval provided for in Article 311 bis was not…

Article 311 of the French General Tax Code

November 8, 2023

Decrees in the Council of State will lay down the procedures for applying the provisions relating to stills (1).

Article 311 bis of the French General Tax Code

November 8, 2023

The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the administration. The beneficiaries of such exemptions are subject to the obligations set out in articles 327 and 328. The conditions for issuing and withdrawing exemptions are laid down by order of the State authority designated by decree. (1) Annex…

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Section I: Alcohols

Article 303 of the French General Tax Code

Article 304 of the French General Tax Code

Article 306 of the French General Tax Code

Article 307 of the French General Tax Code

Article 308 of the French General Tax Code

Article 309 of the French General Tax Code

Article 310 of the French General Tax Code

Article 310 bis of the French General Tax Code

Article 311 of the French General Tax Code

Article 311 bis of the French General Tax Code

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Section I: Alcohols

Contact a French lawyer now

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

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