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.
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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