Article 1582 of the French General Tax Code
November 7, 2023
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters. The deliberation instituting the contribution or modifying its rate takes place no later than 30 September of the year to be applicable from the following year. It applies until it is withdrawn. The contribution does not apply to unpackaged mineral waters supplied to spa visitors in the commune where…
