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Showing 1161–1170 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.
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…
…ng enjoyment for life or for an unlimited period of immovable property of businesses or clienteles ;5° Deeds recording the transformation of a company and those recording an increase in its capital, w…
…certain substances and their residues applicable to milk are fixed per product within the limit of 150% of the flat rate level defined in euros by decision of the Council of the European Union. A join…
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
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1° (Repealed) 2° The product of the fermentation of fresh grape marc with water and sugar is considered to be sugar wine.
Infringements of the laws and regulations relating to the organisation of the wine market, the obligations laid down for wines leaving the estate and the measures taken to improve wine quality are rec…
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…
In the absence of deeds, transfers of enjoyment for life or for an unlimited period of real estate, business assets or customer lists must be declared within one month of the entry into enjoyment.
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