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Article 319 of the French General Tax Code

At the request of town councils or agricultural and distillers’ unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the regional director of customs and indirect duties, after consulting the town council, and where the working periods and hours are set by the aforementioned regional director.

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Article 320 of the French General Tax Code

The following are considered to be cooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit their equipment and their spirits and carry out the distillation of wines, ciders, perries, lees, marcs, cherries, plums or sloes, coming exclusively from the harvest of their members in premises managed by the said syndicates or associations and approved by the administration. The provisions of the…

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