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Article 502 of the French General Tax Code

Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation. They must justify any possession of beverages by a document mentioned in 4° of article L. 311-39 of the code of taxes on goods and services or a receipt certifying payment of the excise duty on alcohol mentioned…

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Article 504 of the French General Tax Code

It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there being a lease by deed for the cellars, storerooms, shops and other places where the said drinks are placed. Any internal communication between the houses of tobacconists and neighbouring houses is forbidden and the administration is authorised to…

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