Advanced Search

Order Of 19 December 2008 Fixing For 2009 The Rates Of Excise Duty On Alcohol And Alcoholic Beverages Provided For In Sections 402, 403, 438 And 520 (A) Of The General Tax Code

Original Language Title: Arrêté du 19 décembre 2008 fixant pour 2009 les tarifs des droits d'accises sur les alcools et les boissons alcooliques prévus aux articles 402 bis, 403, 438 et 520 A du code général des impôts

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Information on this text



JORF n°0300 du 26 décembre 2008 page 20077
text No. 85



Order of December 19, 2008 fixing for 2009 the charges on alcohol and alcoholic beverages provided for in sections 402 bis, 403, 438 and 520 A of the general tax code

NOR: BCFD0830749A ELI: https://www.legifrance.gouv.fr/eli/arrete/2008/12/19/BCFD0830749A/jo/texte


Minister of Budget, Public Accounts and Public Service,
Given the general tax code, including its articles 402 bis, 403, 438 and 520 AStop it!

Article 1 Learn more about this article...


Based on the Out-of-Tacco Consumer Price Index established for 2007 at 1.5%:
I. - The consumer rights tariffs provided for in (a) and (b) of Article 402 bis of the General Tax Code are fixed for 2009 to €54.81 and €217,21 respectively.
II. - The tariffs for consumer rights provided for at 1° and 2° of II of Article 403 of the same code are fixed for 2009 at 847.53 € and 1 471.75 € respectively.
III. - The rates of traffic rights provided for in 1°, the first paragraph of 2° and the 3° of Article 438 of the same code are fixed for 2009 to 8,53 €, 3,45 € and 1,22 € respectively.
IV. - Tariffs for specific rights provided for in the second, third, sixth, seventh and eighth paragraphs of Article 520 (a) The same code is set for 2009 at 1,32 €, 2,64 €, 1,32 €, 1,58 € and 1,98 € respectively.

Article 2 Learn more about this article...


The Director General of Customs and Indirect Rights is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.


Done in Paris, December 19, 2008.


For the Minister and by delegation:

The Chief Customs Officer

and indirect rights,

J. Fournel

Download the document in RTF (weight < 1MB) Extrait du Journal officiel électronique authentifié (format: pdf, weight : 0.21 MB) Download the document in RDF (format: rdf, weight < 1 MB)