French Business Law - French Legislation

Article L422-7 of the French Tourism Code

November 8, 2023

The rules relating to the municipal tax levied when ski lifts are operated by a public inter-municipal cooperation body are set out inarticle L. 5211-22 of the French General Local Authorities Code (Code général des collectivités territoriales ), which is reproduced below: “Art. L. 5211-22 du code général des collectivités territoriales. When ski lifts are operated by a public inter-municipal cooperation body, the municipal tax may be set up and…

Article L422-8 of the French Tourism Code

November 8, 2023

The rules governing fees for access to cross-country ski trails are set out in articles L. 2333-81 to L. 2333-83 of the General Local Authorities Code, which are reproduced below: “Art. L. 2333-81 of the General Local Authorities Code. A fee for access to the facilities and collective services of a Nordic site dedicated to the practice of cross-country skiing and non-motorised snow sports other than downhill skiing and intended…

Article L422-9 of the French Tourism Code

November 8, 2023

The rules relating to the determination, by the deliberative assembly of a mixed syndicate with competence for the creation and management of a Nordic site dedicated to cross-country skiing and non-motorised snow sports other than downhill skiing, of the fee instituted by article L. 2333-81 of the General Code of Territorial Authorities, are set by article L. 5722-5 of the same code reproduced below: “Art. L. 5722-5 of the General…

Article L422-10 of the French Tourism Code

November 8, 2023

Article 1584 of the General Tax Code sets out the rules for the additional tax on registration duties or land registration tax levied on municipalities classified as seaside resorts, health resorts, climatic resorts, tourist resorts and winter sports resorts.

Article L422-11 of the French Tourism Code

November 8, 2023

The rules relating to the tax on seasonal self-employed business activities are set out in articles L. 2333-88 to L. 2333-90 of the General Local Authorities Code, which are reproduced below: “Art. L. 2333-88 of the General Local Authorities Code. Any municipality may, by resolution of the municipal council, institute a tax on unsalaried seasonal commercial activities. The tax is payable by the operator of the site or vehicle where…

Article L422-12 of the French Tourism Code

November 8, 2023

The rules governing the levy on casino gaming revenue are set out in Articles L. 2333-54 to L. 2333-56 of the French General Code for Local Authorities.

Article L422-13 of the French Tourism Code

November 8, 2023

Public establishments for inter-communal cooperation with their own tax authority that exercise competence for tourism or the public establishments mentioned in articles L. 5211-21 and L. 5722-6 that levy tourist tax or flat-rate tourist tax, as well as the metropolis of Lyon, may institute a direct levy on gross gaming revenue under the conditions set out in article L. 2333-54, unless the municipality in which a casino governed by articles…

Article L422-14 of the French Tourism Code

November 8, 2023

The rules governing the additional tax levied by the département on tourist tax are set out in article L. 3333-1 of the Code général des collectivités territoriales.

Article L422-15 of the French Tourism Code

November 8, 2023

The rules relating to the departmental tax on companies operating ski-lift equipment are set out in articles L. 3333-4 to L. 3333-7 of the Code général des collectivités territoriales, which are reproduced below: “Art. L. 3333-4 of the General Local Authorities Code. In mountain areas, companies operating ski lifts may be subject to a departmental tax on gross receipts from the sale of transport tickets, the proceeds of which are…

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TITLE II: TAX PROVISIONS SPECIFIC TO TOURIST ACTIVITIES.

Article L422-7 of the French Tourism Code

Article L422-8 of the French Tourism Code

Article L422-9 of the French Tourism Code

Article L422-10 of the French Tourism Code

Article L422-11 of the French Tourism Code

Article L422-12 of the French Tourism Code

Article L422-13 of the French Tourism Code

Article L422-14 of the French Tourism Code

Article L422-15 of the French Tourism Code

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TITLE II: TAX PROVISIONS SPECIFIC TO TOURIST ACTIVITIES.

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

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We Solve Legal & Tax Issues in France

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