Article D422-8 of the French Tourism Code
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in Articles R. 3333-2 and R. 3333-3 of the General Local Authorities Code, which are reproduced below: “Art. R. 3333-2 of the General Local Authorities Code. Deliberations instituting the departmental tax on companies operating ski-lift equipment are only enforceable against the municipalities concerned after each of them has been notified. The rules relating to the…