Articles 1594 I bis and 1840 G ter of the French General Tax Code set out the rules governing exemptions from property registration tax and registration duty by the General Councils of Guadeloupe, French Guiana, Martinique and La Réunion for the purchase of property that the purchaser undertakes to use for the operation of a hotel, tourist residence or classified holiday village.
The specific tax resources of coastal communities in overseas France that have been designated as classified resorts are governed byarticle L. 2563-1-1 of the French General Code for Local Authorities.
The provisions of Books I to IV of this Part apply to Mayotte under the conditions and subject to the reservations set out in this chapter.
The references to the Code Général des Collectivités Territoriales in Articles L. 422-3 to L. 422-8 and L. 422-11 to L. 422-15 are replaced, where applicable, by the provisions of the Code des Communes applicable to Saint-Pierre-et-Miquelon having the same purpose.
References made by the provisions of this book applicable in Saint-Pierre-et-Miquelon to provisions that do not apply there are replaced by references to provisions with the same purpose applicable locally.
Articles L. 412-2, L. 422-3, L. 422-4 and L. 422-11 are applicable to Mayotte, subject to the conditions set out below. For the application of article L. 422-3,article L. 2333-34 of the General Local Authorities Code does not apply to Mayotte.
The rules relating to taxes, fees or payments not provided for in the General Tax Code are set out in I of article L. 2574-10 of the General Local Authorities Code.
The rules relating to persons liable for tourist tax in the communes of Mayotte are set out in II of article L. 2574-10 of the General Local Authorities Code.
The rules governing the rates for tourist tax and flat-rate tourist tax in Mayotte are set out in III of article L. 2574-10 of the General Local Authorities Code.
References made by the provisions of this book applicable in Mayotte to provisions that do not apply there are replaced by references to provisions with the same purpose applicable locally.
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75001, Paris France
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