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Showing 22712280 of 9873 articles for Art. BOI-RFPI-BASE-30-20 n° 260

French General Tax CodeIn force
Chapter V: Provisions common to all indirect taxes

Article 614

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.

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

Article 416

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…

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

Article 575 M

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…

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

Article 327

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…

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
Chapter II: Guarantee of gold, silver and platinum materials

Article 522 bis

Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.

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

Article 575 I

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…

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

Article 407

The harvest, production and stock declarations provided for in the European regulations adopted for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17…

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

Article 575 K

It is forbidden for anyone to professionally manufacture cigarettes with tobacco for others or to accidentally manufacture cigarettes with tobacco for profit except under the conditions set out in the…

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

Article 575 J

It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form wha…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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