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Showing 511–520 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
The manufacturer or dealer must enter, in a special register which may be required to be produced by the administration's agents, his successive productions and acceptances, as well as the names and r…
…n the Council of State will lay down the procedures for applying the provisions relating to stills (1).
With the exception of stills belonging to itinerant hirers, apparatus or parts of apparatus suitable for the distillation, manufacture or pressing of eaux-de-vie or spirits may only circulate anywhere…
…r the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre des procédures fisc…
Decrees in the Conseil d'Etat will determine the application of the provisions relating to distillers (1). (1) Annex I, art. 37 to 42, 44 to 56 and Livre des procédures fiscales, art. R. 30-1.
…e district of the post from which it originates. In the event of a move to another district, it may be exchanged without any time limit (1). (1) See also livre des procédures fiscales, art. L. 24.
Under the conditions determined by the administration, the sealing formality provided for by Article 308 : 1° Holders of test stills, as defined by ministerial order (1); 2° Scientific and educational…
At the request of town councils or agricultural and distillers' unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the r…
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
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