French General Tax Code
In forceAs 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 departmental council may sell tobacco at retail. A licence is only valid for one sales outlet.
The number of licences granted per department is determined in application of general location rules laid down by decree. These rules take particular account of the number of inhabitants per commune.
This licence may not be granted for the retail sale of tobacco in a retail shop with a sales area of more than 200 square metres or in shopping arcades adjoining supermarkets or hypermarkets, excluding areas reserved for the distribution of fuel, or in a wholesale shop open to private individuals. This prohibition does not apply to tobacco retail shops set up on 1 January 2018 in shopping arcades adjoining supermarkets or hypermarkets.
The issue of this licence is subject to the payment, to the benefit of the overseas department concerned, of an annual fee, the amount of which is set by deliberation of the departmental council.
From 1 January 2019, only licensed distributors may sell manufactured tobacco to the persons mentioned in the first paragraph.
As a transitional measure, retailers who habitually sold manufactured tobacco prior to 1 January 2019 and who have not been granted a licence in respect of 2019 are authorised to continue selling to private individuals for the period strictly necessary for them to use up their stock and until 30 June 2019 at the latest.
As a transitional measure, retailers who habitually sold manufactured tobacco prior to 1 January 2019 and who have not been granted a licence in respect of 2019 are authorised to continue selling to private individuals for the period strictly necessary for them to use up their stock and until 30 June 2019 at the latest.
