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Showing 5011–5020 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
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…
The retail selling price of products sold by the resellers referred to in the first paragraph of article 568 and products delivered to travellers by the purchaser-resellers designated in the twelfth p…
…to in the first paragraph may be delegated to an interprofession created in accordance with the loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.The quantities…
1. Manufactured tobacco may be imported, introduced and wholesaled in mainland France by any natural or legal person who establishes itself as a supplier with a view to carrying on this activity under…
The weighted average retail selling price in mainland France of manufactured tobacco is calculated by product group according to the total value of all units released for consumption, based on the ret…
The suppliers mentioned in Article 570 are required to declare each of their establishments to the administration. The department's agents may freely carry out any necessary checks inside these establ…
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