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Article D421-1 of the French Tourism Code

The terms and conditions for the application of a and d of 4° of article 261 D of the General Tax Code relating to the liability to value added tax of certain accommodation services, cited in article L. 421-1, are defined by articles 176 to 178 and 178 bis of Annex II as well as by article 30 of Annex IV to the same code.

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