BOOK IV: FINANCING ACCESS TO HOLIDAYS AND TOURISM TAXATION.

Service providers paying with holiday vouchers must have signed an agreement with the Agence nationale pour les chèques-vacances. In order to sign this agreement, service providers must prove that they carry out their activity in accordance with the regulations applicable to them and that they provide guarantees of good character and solvency. This agreement, concluded for an indefinite period, must in particular provide for compliance by the service providers with…

If the service provider ceases to fulfil the conditions to which the signature of the agreement provided for in the previous article was subject, or if it has failed to fulfil the commitments made in this agreement, or if it has committed breaches with regard to holders of holiday vouchers, particularly with regard to the quality or quantity of the services offered or provided, the agency may terminate the agreement,…

Any transfer or cessation of an activity covered by an agreement must be notified to the agency by the service provider without delay. Such transfer or cessation of activity shall automatically terminate the agreement. In the event of a transfer, the purchaser must enter into a new agreement under the conditions set out in article R. 411-1. If the service provider fails to present holiday vouchers for reimbursement for a…

The information shown on holiday vouchers, whatever the medium, is set by joint order of the Minister for the Economy and Finance and the Minister for Tourism. Holiday vouchers may be issued in dematerialised form.

In application of article L. 411-13, the agency reimburses holiday vouchers under the conditions set out in the agreement signed between the agency and the service provider.

Reimbursed holiday vouchers are destroyed in accordance with the conditions laid down by joint order of the Minister for the Budget and the Minister for Tourism.

The employer’s contribution to the acquisition of holiday vouchers provided for in article L. 411-11 may not exceed a percentage of their value in full discharge of obligations. This contribution may not exceed : 80% of the value in full discharge of the holiday vouchers if the average remuneration of the beneficiaries over the last three months preceding the allocation is less than the social security ceiling assessed on a…

The use of holiday vouchers by persons other than the beneficiaries, their use for expenses other than those defined in article L. 411-2, their acceptance by service providers who have not signed the agreement provided for in article R. 411-1 or whose agreement has been terminated, as well as any other infringement of the provisions of the second paragraph of article L. 411-2 and of articles R. 411-1, R. 411-2…

Each year, the Minister for Tourism publishes a report on the economic and social impact of the use of holiday vouchers.