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Article 407 of the French General Tax Code

The harvest, production and stock declarations provided for in the European regulations adopted for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 on the common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 are compulsory and subscribed to the competent authority by the…

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Article 416 of the French General Tax Code

The designation of “vin doux naturel” is reserved for wines whose production is traditional and customary: Vinified directly by the harvesting producers and made exclusively from their harvests of muscat, grenache, macabéo or malvoisie; however, harvests obtained from plots planted with up to 10% of the total number of vines with grape varieties other than the four designated above are allowed; Obtained within the limit of a yield of 40…

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Article 417 bis of the French General Tax Code

For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being subject to a control system offering guarantees equivalent to those required for natural sweet wines as regards the conditions of their production and marketing, have the following characteristics: – have been produced directly by the harvesting producers from their…

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Article 432 of the French General Tax Code

Marc wines, sugar wines, piquettes and other wines that do not comply with the provisions of the Community regulations on the common organisation of the wine market, seized from the producer of these wines or the merchant, must be processed into alcohol after payment of their value or destroyed. Pending resolution of the dispute, the accused is required to keep the goods intact free of charge.

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Article 433 A of the French General Tax Code

Infringements of the laws and regulations relating to the organisation of the wine market, the obligations laid down for wines leaving the estate and the measures taken to improve wine quality are recorded and prosecuted in the same way as for indirect taxes.

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