Call Us + 33 1 84 88 31 00

Article 451 of the French General Tax Code

The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. If the consignment has to travel successively by various modes of transport, a special time limit is fixed for the first journey to the railway station or to the point of departure of the vehicles…

Read More »

Article 454 of the French General Tax Code

Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will note this on the back of the consignments. If an accident of force majeure necessitates the rapid unloading of a vehicle or boat or the immediate decanting of liquids, these operations may take place without prior declaration, it being the…

Read More »

Article 458 of the French General Tax Code

Sont affranchés des formalités à la circulation : 1° (Repealed); 2° (Repealed); 3° and 4° (repealed) 5° (Repealed); 6° Under the conditions laid down by order of the Minister responsible for the budget made after consulting the Minister responsible for agriculture, grape, apple or pear juice, whether concentrated or not, when delivered in containers holding no more than 2 litres, or for concentrated juice with a content by weight of…

Read More »

Article 466 of the French General Tax Code

With the exception of table grapes, fresh grape harvests are subject to the obligations laid down in Articles 8 to 10 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and are liable to the same duties as wines at the rate of one hectolitre of wine per 130 litres or 130 kilograms of grape harvest.

Read More »

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…

Read More »

Article 504 of the French General Tax Code

It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there being a lease by deed for the cellars, storerooms, shops and other places where the said drinks are placed. Any internal communication between the houses of tobacconists and neighbouring houses is forbidden and the administration is authorised to…

Read More »

Article 521 of the French General Tax Code

Manufacturers of gold, silver or platinum articles are subject to the guarantee legislation provided for in this chapter, not only in respect of their own production but also for articles which they have had made on their behalf by third parties with materials which may or may not belong to them. Persons who place such articles on the market from other Member States of the European Union and from third…

Read More »

Article 522 of the French General Tax Code

The legal titles of gold works and the legal titles of silver or platinum works are as follows: a) 999 thousandths, 916 thousandths, 750 thousandths, 585 thousandths and 375 thousandths for gold articles; b) 999 thousandths, 925 thousandths and 800 thousandths for silver articles; c) 999 thousandths, 950 thousandths, 900 thousandths and 850 thousandths for platinum articles. Iridium associated with platinum is counted as platinum. No negative tolerance of title…

Read More »

Contact a French lawyer now

Contact a French Business Lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.