French General Tax CodeIn force
I: Stills
Article 311
Decrees in the Council of State will lay down the procedures for applying the provisions relating to stills (1).
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Showing 5071–5080 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
Decrees in the Council of State will lay down the procedures for applying the provisions relating to stills (1).
The detailed rules for the application of the articles relating to gold, silver or platinum articles, in particular those relating to the testing or issue of authorisations, the application of hallmar…
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.
The fee is set at a flat rate of €125 per approved establishment.
The issue to an establishment that prepares, handles, stores or transfers substances and products intended for animal feed of the approval provided for in article L. 235-1 du code rural et de la pêche…
The fee referred to in article 302 bis WD is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
Any person engaged in the retail sale of beverages not originating from their own harvest carries out their activity as a drinks retailer and is subject to the legislation on indirect taxation.They mu…
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…
…nd the total amount of debts deductible under I, II and III in respect of the same tax year exceeds 60% of this value, the amount of debts exceeding this threshold is only deductible up to 50% of this…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
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