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Maître Paul PASTAUD

36 - Stock of bottled spirits comprising: - 36 bottles of Limoges…
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Description
Stock of bottled spirits comprising: - 36 bottles of Limoges white, 70 cl, 35° - Captain Kidd rum, 324 bottles of 70 cl, 37.5° - Dank gin, 139 bottles of 50 cl, 40° - Lorenzo B gin, 290 bottles of 70 cl, 40° - Greedy Cock, 654 bottles of 70 cl, 30° - SUMMIT mint liqueur, 190 bottles of 70 cl, 16° - Navy Strange, 54 bottles of 50 cl, 57.1° - Petro Gin, 212 x 70cl bottles, 40° - Petro Malt, 2021 x 70cl bottles, 40° - Petro Rhum, 393 x 70cl bottles, 40° - Wanyaro, 98 x 50cl bottles - Bulk: 18 x 70cl bottles of Petro Rhum 40°, 22 bottles of Petro Malt 70cl 40°, 3 bottles of Petro Gin 70cl 40°, 4 bottles of Limoges yellow 40° and 2 litres of bulk 40° and 21 bottles of failed Greedy Cock at 18° Pursuant to Articles L.311-12 and L.311-15 of the Code of Taxation on Goods and Services (CIBS), they are subject to excise duty, as provided for in Articles L.313-1 and L.314-1 of the same Code, when they are removed from the excise duty suspension regime following their release for consumption. Excise duties are also payable where the joint guarantor terminates their guarantee before the conclusion of the judicial liquidation proceedings, as the conditions of the suspension regime are no longer met. Except in the case of a sale under the excise duty suspension regime (detailed below), these goods may not be sold without first having paid the duties to which they are subject Following their sale (whether under the excise duty suspension regime or with duties paid), these goods remain subject to the rules governing the movement of excise goods, as laid down in Directive (EU) 2020/262 of 19 December 2019 establishing the general excise duty regime and Decree No. 2025-590 of 27 June 2025 on the simplification of obligations relating to the movement of spirits, alcoholic beverages and tobacco products on which duty has been paid. Circular of 22 December 2025 on applicable rates available on request. Invoice and taxes payable to the firm.
See original version (French)
Lot description modified on 06/20/2026 at 2:06 PM
Pictures credits: Contact the Auction House
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