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Article 363 of the French General Tax Code

Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.

Original in French 🇫🇷
Article 363

Les infractions aux prescriptions des textes législatifs ou réglementaires relatifs au régime du rhum sont constatées et poursuivies comme en matière de contributions indirectes.

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