The terms and conditions for the application of V of article 1478 of the General Tax Code, cited in article L. 422-1, relating to the business tax payable by operators of seasonal tourist hotels, are defined in the second paragraph of article 310 HS of appendix II to this code.
The terms and conditions for the application of article 1459 of the General Tax Code, cited in article L. 422-2, relating to the exemption from business tax applicable to persons who let furnished premises classified under the conditions of article L. 324-1 or rural gîtes, are defined in article 322 FA of appendix III to this code.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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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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