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Article 303 of the French General Tax Code

Any manufacturer or merchant of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits is required, at least three days before the start of the manufacture or trade, to make a declaration of his profession to the administration and to designate the number, nature and capacity of the apparatus or portions of apparatus that he has in his possession at his place of residence or elsewhere (1)….

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Article 304 of the French General Tax Code

The manufacturer or dealer must enter, in a special register which may be required to be produced by the administration’s agents, his successive productions and acceptances, as well as the names and residences of the persons to whom he has delivered, in whatever capacity, appliances or parts of appliances. As and when they are completed or received, the equipment and parts of equipment in the possession of manufacturers and dealers…

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