Article 1613 bis of the French General Tax Code
I. – Beverages consisting of: a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code des impositions sur les biens et services, or b) One or more products subject to excise duty on alcohol mentioned in Article L. 313-2 of the code of taxes on goods and services that do…