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Article 502 of the French General Tax Code

Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation. They must justify any possession of beverages by a document mentioned in 4° of article L. 311-39 of the code of taxes on goods and services or a receipt certifying payment of the excise duty on alcohol mentioned…

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