Article 349 of the French General Tax Code
November 8, 2023
Perfumery and toiletry products with an alcohol base or presented under a name which, according to custom, applies to products containing alcohol may only be manufactured, introduced into the national territory, transported, held with a view to sale, offered for sale or sold if their alcoholic strength reaches at least 50% by volume at a temperature of 20 degrees Celsius, and if this strength is clearly indicated on invoices and…
