Article 311 bis of the French General Tax Code
November 8, 2023
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the administration. The beneficiaries of such exemptions are subject to the obligations set out in articles 327 and 328. The conditions for issuing and withdrawing exemptions are laid down by order of the State authority designated by decree. (1) Annex…
