Article 307
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…
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Showing 1081–1090 of 2313 articles for “Art. 746 · CGI Art. 726”
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…
…lar those resulting from articles L. 26 and L. 32 du livre des procédures fiscales (1).(1) Annex I, art. 57 to 63, 65, 67 to 91 and livre des procédures fiscales, art. R. 32-1 et R. 32-2.
The provisions of this chapter do not preclude the special provisions laid down in respect of alcohol, wine, cider, perry and mead by the texts in force, with regard to Corsica, Bas-Rhin, Haut-Rhin an…
I. - Manufacturers, merchants and persons treated as such and guarantee commission agents must take to the guarantee office to which they belong or to an approved inspection body the works which must…
It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form wha…
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
…il 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.
…strict, it may be exchanged without any time limit (1). (1) See also livre des procédures fiscales, art. L. 24.
The works are marked with two hallmarks: the maker's hallmark and the title hallmark, known as the guarantee hallmark. The maker's hallmark is in the form of a diamond containing an initial letter of…
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