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Showing 111–120 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
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. I…
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 not…
Any mixture with ethyl alcohol of bodies belonging to the chemical family of alcohols or having an alcohol chemical function, likely to replace ethyl alcohol in any of its uses when this mixture is in…
The harvest, production and stock declarations provided for in the European regulations adopted for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17…
1° (Repealed) 2° The product of the fermentation of fresh grape marc with water and sugar is considered to be sugar wine.
Holders of agricultural warrants on alcohol or wine may ask the administration agents to grant only with their approval the documents mentioned in 4° of article L. 311-39 of the code of taxes on goods…
The manufacture, circulation and possession of piquettes or sugar wines are prohibited.
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 liabl…
I. - 1° Value added tax included in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not dedu…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
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