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Article L2333-47 of the French General Code of Local Authorities

Litigation relating to the flat-rate tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duties, indirect taxes and taxes assimilated to these duties or contributions.

Original in French 🇫🇷
Article L2333-47

Les contentieux relatifs à la taxe de séjour forfaitaire sont présentés et jugés comme en matière de droits d’enregistrement, de taxe de publicité foncière, de droits de timbre, de contributions indirectes et de taxes assimilées à ces droits ou contributions.

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