The rules relating to the scope and basis of assessment of the value added tax applicable to services provided by travel agents and tour operators are set out in articles 262 bis and 263 of the French General Tax Code, e of 1 of article 266 and 2° of II of article 267 of the same code.
The rules relating to the assessment of the business property tax applicable to operators of establishments carrying out seasonal activities are set out in V of article 1478 of the General Tax Code.
Article 1459 of the General Tax Code sets out the rules governing the exemption from business property tax for people who rent out furnished accommodation classified under the terms of article L. 324-1.
The rules relating to tourist tax and flat-rate tourist tax are set out in articles L. 2333-26 to L. 2333-31, L. 2333-34 to L. 2333-37, L. 2333-39 to L. 2333-41, L. 2333-43, L. 2333-44, L. 2333-46 and L. 2333-46-1 of the General Local Authorities Code.
Article L. 5211-21 of the Code général des collectivités territoriales sets out the rules governing tourist tax and flat-rate tourist tax for public inter-municipal cooperation bodies that are classified resorts.
The rules relating to the introduction, under the conditions set out in article L. 5211-21 of the General Local Authorities Code, of the tourist tax or the flat-rate tourist tax, by mixed associations comprising only local authorities or their own tax groupings, are set out inarticle L. 5722-6 of the General Local Authorities Code, reproduced below: “Art. L. 5722-6 of the General Code of Territorial Authorities. Mixed associations comprising only…
Articles L. 2333-49 to L. 2333-53 of the Code général des collectivités territoriales set out the rules governing the imposition of a local tax on companies operating ski-lift equipment: “Art. L. 2333-49 of the General Local Authorities Code. In mountain areas, companies operating ski lifts may be subject to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal…
The rules relating to the municipal tax levied when ski lifts are operated by a public inter-municipal cooperation body are set out inarticle L. 5211-22 of the French General Local Authorities Code (Code général des collectivités territoriales ), which is reproduced below: “Art. L. 5211-22 du code général des collectivités territoriales. When ski lifts are operated by a public inter-municipal cooperation body, the municipal tax may be set up and…
The rules governing fees for access to cross-country ski trails are set out in articles L. 2333-81 to L. 2333-83 of the General Local Authorities Code, which are reproduced below: “Art. L. 2333-81 of the General Local Authorities Code. A fee for access to the facilities and collective services of a Nordic site dedicated to the practice of cross-country skiing and non-motorised snow sports other than downhill skiing and intended…
The rules relating to the determination, by the deliberative assembly of a mixed syndicate with competence for the creation and management of a Nordic site dedicated to cross-country skiing and non-motorised snow sports other than downhill skiing, of the fee instituted by article L. 2333-81 of the General Code of Territorial Authorities, are set by article L. 5722-5 of the same code reproduced below: “Art. L. 5722-5 of the General…
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75001, Paris France
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