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.
The procedures for applying the tax reductions granted for the acquisition of new housing or the renovation of housing forming part of a classified tourist residence, mentioned in articles 199 decies E, 199 decies EA and 199 decies G of the General Tax Code, cited in article L. 421-3, are set by articles 46 AGD to 46 AGF sexies of appendix III to this code.
The procedures for applying the tax reductions granted for work carried out on certain housing belonging to tourist residences, residential tourist villages or intended for rental as furnished accommodation, referred to in article 199 decies F of the General Tax Code, cited in article L. 421-3-1, are set out in article 46 AGG of Annex III to this code.
The terms and conditions for the application of e of 1 of article 266 of the General Tax Code, cited in article L. 421-4, relating to the liability to value added tax of transactions carried out by travel agents and tour operators, are defined in 9° of IV of article 206 of appendix II to this code.
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.
The rules governing tourist tax and flat-rate tourist tax are set out in articles R. 2333-43 to R. 2333-58 of the General Local Authorities Code.
Article R. 5211-6 of the Code général des collectivités territoriales sets out the rules for the taxe de séjour or taxe de séjour forfaitaire introduced by a public establishment for inter-municipal cooperation.
The rules governing the liability of companies operating ski-lift equipment are set out in Articles R. 2333-70 to R. 2333-73 of the General Local Authorities Code, which are reproduced below: “Art. R. 2333-70 of the Code général des collectivités territoriales. Companies operating ski lifts in mountain areas that are subject to the municipal tax provided for in article L. 2333-49 must send the mayors of the municipalities in which the…
The rules governing direct levies on casino gaming revenue are set out in Articles D. 2333-74 and D. 2333-76 to R. 2333-82-1 of the French General Local Authorities Code, which are reproduced below: “Art. D. 2333-74 of the General Local Authorities Code. The rate of the progressive levy applied to gross gaming revenue in casinos governed by article L. 321-1 of the French Internal Security Code is as follows :…
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75001, Paris France
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