Article 450 of the French General Tax Code
November 8, 2023
Holders of agricultural warrants on alcohol or wine may ask the administration agents to grant only with their approval the documents mentioned in 4° of article L. 311-39 of the code of taxes on goods and services allowing the movement of these beverages. If the warrants are not reimbursed at maturity, the holders may, in addition, themselves request the movement titles necessary for the removal of the warranted products.
