Article 298 quaterdecies
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
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Showing 5121–5130 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
Manufacturers of gold, silver or platinum articles are subject to the guarantee legislation provided for in this chapter, not only in respect of their own production but also for articles which they h…
Sont affranchés des formalités à la circulation :1° (Repealed);2° (Repealed);3° and 4° (repealed)5° (Repealed);6° Under the conditions laid down by order of the Minister responsible for the budget mad…
The legal titles of gold works and the legal titles of silver or platinum works are as follows: a) 999 thousandths, 916 thousandths, 750 thousandths, 585 thousandths and 375 thousandths for gold artic…
It is forbidden for anyone to allow objects, products or goods subject to duties or regulations to be removed from their home without completing the regulatory formalities.
The designation of "vin doux naturel" is reserved for wines whose production is traditional and customary:Vinified directly by the harvesting producers and made exclusively from their harvests of musc…
In respect of manufactured tobacco imported into the departments of metropolitan France, infringements of the provisions of articles 571 and 575 E bis shall be investigated, recorded, prosecuted and p…
Any holder of apparatus or portions of apparatus suitable for the distillation, manufacture or ironing of eaux-de-vie or spirits, is required to make a declaration to the administration, within five d…
Any still used by an itinerant hirer may not be put into circulation or parked on the public highway, in an unenclosed courtyard or on an unenclosed site not belonging to the owner of the apparatus, w…
The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.
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