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Showing 1701–1710 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
It is forbidden for tobacconists to conceal drinks in their homes or elsewhere and for all owners or principal tenants to allow drinks belonging to tobacconists to enter their homes, without there bei…
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 rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.
Any mixture with ethyl alcohol of bodies belonging to the chemical family of alcohols or having an alcohol chemical function, likely to replace ethyl alcohol in any of its uses when this mixture is in…
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
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…
1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the tran…
I. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
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