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Showing 4881–4890 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
The retail price of each product, expressed per 1,000 units or per 1,000 grams, is the same throughout France and is freely determined by manufacturers and approved suppliers. For each package, the re…
Infringements of the provisions of the legislative or regulatory texts relating to the rum regime are established and prosecuted as in matters of indirect taxation.
I. - The distance selling of manufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction…
I. - In accordance with the procedures laid down by regulation, all suppliers are subject to the following obligations:1° Deliver tobacco only to the tobacconists designated in article 568;2° Retain o…
Imported spirits, wines, ciders, perries and meads are subject to all the provisions laid down in domestic legislation.
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
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