Article D321-2-1 of the French Tourism Code
I.-In the event of application of the sixth and seventh sentences of the fifth paragraph of article 199 decies E of the General Tax Code or of the last paragraph of 4 of article 199 decies F of the same code and on condition that continued operation is ensured under the conditions provided for in I of article 46 AGG bis of appendix 3 to the General Tax Code, the…