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Article L411-16 of the French Tourism Code

The agency’s resources include in particular 1° Proceeds from the sale of holiday vouchers to employers and social organisations under the conditions set out in Articles L. 411-11 and L. 411-18 to L. 411-20; 2° Commissions received on the sale and redemption of holiday vouchers and deductions for administrative costs incurred in allocating the equivalent value of expired vouchers; 3° Financial income resulting in particular from the investment of funds…

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Article L411-18 of the French Tourism Code

Holiday grants awarded by social organisations, in particular family allowance funds, agricultural social welfare funds, communal social action centres, pension funds, works councils, mutual insurance companies or the social services of the State, local authorities or their public establishments, may be paid out in the form of holiday vouchers. Holiday grants awarded, where applicable, by the establishments mentioned in article L. 344-2 of the Social Action and Family Code may…

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Article L411-19 of the French Tourism Code

Holiday subsidies may be granted by the bodies mentioned in article L. 411-18, within the limits of their competence, to all persons covered by these bodies, their spouses, their cohabitees or their partners linked to them by a civil solidarity pact, as well as their dependants as defined in articles 6 and 196 of the General Tax Code, whether or not they are employed or self-employed, particularly those with the…

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Article L411-20 of the French Tourism Code

Holiday subsidies granted by any joint body managing one or more social activities, the creation and operating principles of which are provided for by a collective branch or territorial agreement concluded in accordance with articles L. 2221-1 et seq. of the French Labour Code, may also be paid in the form of holiday vouchers.

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Article L411-21 of the French Tourism Code

Decrees in the Conseil d’Etat shall, where necessary, lay down the conditions for application of the provisions of this chapter and, in particular, the composition of the establishment referred to in article L. 411-13, the procedures for its organisation, operation and control and the conditions for agreements with service providers.

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Article L412-2 of the French Tourism Code

I.-Any natural person or legal entity who organises holiday activities with accommodation lasting more than five days, specifically for groups of disabled adults, must have “Organised Adapted Holidays” approval. This approval, the conditions and procedures for granting and withdrawing which are laid down by decree in the Conseil d’Etat, is granted by the State representative in the region. If these activities fall within the scope of article L. 211-1, this…

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Article L421-1 of the French Tourism Code

The rules relating to value added tax applicable to occasional, permanent or seasonal lettings of furnished or furnished accommodation for residential use are set out in 4° of Article 261 D of the General Tax Code.

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Article L421-3 of the French Tourism Code

Articles 199 decies E, 199 decies EA and 199 decies G of the French General Tax Code set out the rules applicable to tax reductions granted for the acquisition and, where applicable, the renovation of certain accommodation forming part of a classified tourist residence.

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Article L421-3-1 of the French Tourism Code

Article 199 decies F of the French General Tax Code sets out the rules applicable to tax reductions for work carried out on certain accommodation forming part of a classified tourist residence or a classified residential tourist village, or intended for letting as furnished tourist accommodation.

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