The rules relating to value added tax applicable to occasional, permanent or seasonal lettings of furnished or furnished accommodation for residential use are set out in 4° of Article 261 D of the General Tax Code.
Articles 199 decies E, 199 decies EA and 199 decies G of the French General Tax Code set out the rules applicable to tax reductions granted for the acquisition and, where applicable, the renovation of certain accommodation forming part of a classified tourist residence.
Article 199 decies F of the French General Tax Code sets out the rules applicable to tax reductions for work carried out on certain accommodation forming part of a classified tourist residence or a classified residential tourist village, or intended for letting as furnished tourist accommodation.
The rules relating to the scope and basis of assessment of the value added tax applicable to services provided by travel agents and tour operators are set out in articles 262 bis and 263 of the French General Tax Code, e of 1 of article 266 and 2° of II of article 267 of the same code.
The rules relating to the assessment of the business property tax applicable to operators of establishments carrying out seasonal activities are set out in V of article 1478 of the General Tax Code.
Article 1459 of the General Tax Code sets out the rules governing the exemption from business property tax for people who rent out furnished accommodation classified under the terms of article L. 324-1.
The rules relating to tourist tax and flat-rate tourist tax are set out in articles L. 2333-26 to L. 2333-31, L. 2333-34 to L. 2333-37, L. 2333-39 to L. 2333-41, L. 2333-43, L. 2333-44, L. 2333-46 and L. 2333-46-1 of the General Local Authorities Code.
Article L. 5211-21 of the Code général des collectivités territoriales sets out the rules governing tourist tax and flat-rate tourist tax for public inter-municipal cooperation bodies that are classified resorts.
The rules relating to the introduction, under the conditions set out in article L. 5211-21 of the General Local Authorities Code, of the tourist tax or the flat-rate tourist tax, by mixed associations comprising only local authorities or their own tax groupings, are set out inarticle L. 5722-6 of the General Local Authorities Code, reproduced below: “Art. L. 5722-6 of the General Code of Territorial Authorities. Mixed associations comprising only…
Articles L. 2333-49 to L. 2333-53 of the Code général des collectivités territoriales set out the rules governing the imposition of a local tax on companies operating ski-lift equipment: “Art. L. 2333-49 of the General Local Authorities Code. In mountain areas, companies operating ski lifts may be subject to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal…
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75001, Paris France
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