Article 1655 of the French General Tax Code
November 7, 2023
Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks for consumption on the premises or organise shows or entertainment of any kind are subject to all the tax obligations of traders and to the provisions relating to the administrative regulation of pubs or the entertainment police….
