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Article 553 of the French General Tax Code

The detailed rules for the application of the articles relating to gold, silver or platinum articles, in particular those relating to the testing or issue of authorisations, the application of hallmarks, the organisation and operation of guarantee offices and approved inspection bodies, shall be laid down by decree, subject to the decrees in the Council of State provided for in l’article 535.

Original in French 🇫🇷
Article 553

Les modalités d’application des articles relatifs aux ouvrages d’or, d’argent ou de platine, notamment celles qui sont relatives à l’essai ou à la délivrance des habilitations, à l’application des poinçons, à l’organisation et au fonctionnement des bureaux de garantie et des organismes de contrôle agréés, sont fixées par décret, sous réserve des décrets en Conseil d’Etat prévus à l’article 535.

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