Article 342 of the French General Tax Code
The conditions for the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre des procédures fiscales (1). (1) Annex I, art. 57 to 63, 65, 67 to 91 and livre des procédures fiscales, art. R. 32-1 et R. 32-2.