Article 307 of the French General Tax Code
November 8, 2023
With the exception of stills belonging to itinerant hirers, apparatus or parts of apparatus suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits may only circulate anywhere, outside private property, by virtue of the documents provided for national trade in application of 4° of article L. 311-39 of the code of taxes on goods and services. These documents are only discharged when the said appliances or portions of…
