Article 534 of the French General Tax Code
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carrying out, even occasionally, sales or auctions of worked or unworked gold, silver or platinum materials, intermediaries, room workers, setters, polishers, etc., and, in general, all persons who hold materials of this type for the exercise of their profession, are required…