Article 1584 of the General Tax Code sets out the rules for the additional tax on registration duties or land registration tax levied on municipalities classified as seaside resorts, health resorts, climatic resorts, tourist resorts and winter sports resorts.
The rules relating to the tax on seasonal self-employed business activities are set out in articles L. 2333-88 to L. 2333-90 of the General Local Authorities Code, which are reproduced below: “Art. L. 2333-88 of the General Local Authorities Code. Any municipality may, by resolution of the municipal council, institute a tax on unsalaried seasonal commercial activities. The tax is payable by the operator of the site or vehicle where…
The rules governing the levy on casino gaming revenue are set out in Articles L. 2333-54 to L. 2333-56 of the French General Code for Local Authorities.
Public establishments for inter-communal cooperation with their own tax authority that exercise competence for tourism or the public establishments mentioned in articles L. 5211-21 and L. 5722-6 that levy tourist tax or flat-rate tourist tax, as well as the metropolis of Lyon, may institute a direct levy on gross gaming revenue under the conditions set out in article L. 2333-54, unless the municipality in which a casino governed by articles…
The rules governing the additional tax levied by the département on tourist tax are set out in article L. 3333-1 of the Code général des collectivités territoriales.
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in articles L. 3333-4 to L. 3333-7 of the Code général des collectivités territoriales, which are reproduced below: “Art. L. 3333-4 of the General Local Authorities Code. In mountain areas, companies operating ski lifts may be subject to a departmental tax on gross receipts from the sale of transport tickets, the proceeds of which are…
Articles 1594 I bis and 1840 G ter of the French General Tax Code set out the rules governing exemptions from property registration tax and registration duty by the General Councils of Guadeloupe, French Guiana, Martinique and La Réunion for the purchase of property that the purchaser undertakes to use for the operation of a hotel, tourist residence or classified holiday village.
The specific tax resources of coastal communities in overseas France that have been designated as classified resorts are governed byarticle L. 2563-1-1 of the French General Code for Local Authorities.
The provisions of Books I to IV of this Part apply to Mayotte under the conditions and subject to the reservations set out in this chapter.
The references to the Code Général des Collectivités Territoriales in Articles L. 422-3 to L. 422-8 and L. 422-11 to L. 422-15 are replaced, where applicable, by the provisions of the Code des Communes applicable to Saint-Pierre-et-Miquelon having the same purpose.
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
