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Showing 39813990 of 36311 articles for Art. CA Toulouse 11-3-2020

French General Tax CodeIn force
Section I: Alcohols

Article 363

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Distillers

Article 320

…ooperative associations: groupings of owners, farmers and sharecroppers united in professional syndicates or cooperative distillation associations, which deposit their equipment and their spirits and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Manufacture of miscellaneous products

Article 349

…at least 50% by volume at a temperature of 20 degrees Celsius, and if this strength is clearly indicated on invoices and all commercial papers. Ministerial orders may, however, allow an alcoholic str…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Stills

Article 306

…ation mentioned above is refused to natural persons other than professional distillers, unless they can justify the need to use apparatus or portions of apparatus for professional purposes excluding t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Stills

Article 308

…n to the administration, within five days of coming into possession, stating the number, nature and capacity of his apparatus or portions of apparatus. The appliances are, where applicable, hallmarked…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Production

Article 314

…llation equipment used by professional distillers, by bouilleurs de cru or on their behalf. The indications on the meters are authentic, until proven otherwise, for the purposes of taking charge of th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Travelling distillers

Article 327

…er being in possession of a circulation permit. The declaration and the circulation permit must indicate the still's hallmark number, its capacity, the day on which its circulation will begin and end,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Stills

Article 310

The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Stills

Article 304

…ceptances, as well as the names and residences of the persons to whom he has delivered, in whatever capacity, appliances or parts of appliances. As and when they are completed or received, the equipme…

AI translation · Updated 7 Nov 2023Open Article
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).

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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