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Article R412-15 of the French Tourism Code

I.-Health and social action inspectors, public health medical inspectors, public health pharmacist inspectors, health engineers, health study engineers, health technicians, as well as inspectors and inspectors from regional health agencies appointed for this purpose by the director general of the regional health agency, and staff from the decentralised services of the judicial protection of young people, carry out inspections of holiday stays and places, as well as places where holidaymakers…

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Article R412-16 of the French Tourism Code

I.-The Prefect of the département, in the light of the reports made pursuant to article R. 412-14-1 or the report referred to in article R. 412-15, may issue injunctions. If the injunctions, addressed jointly to the approved natural or legal person and to the person responsible for the holiday in question, are not complied with within the time limits specified by the Prefect, the latter will terminate the holiday. In…

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Article R412-17 of the French Tourism Code

Approval for “organised adapted holidays” is withdrawn by decision of the regional prefect, once it has been established that the qualified organisation no longer meets the conditions for approval. The organisation is notified by registered letter of the draft decree withdrawing its approval and has one month in which to submit its observations. During this period, the “organised adapted holidays” approval is suspended. The withdrawal decision prohibits the organisation in…

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Article D421-1 of the French Tourism Code

The terms and conditions for the application of a and d of 4° of article 261 D of the General Tax Code relating to the liability to value added tax of certain accommodation services, cited in article L. 421-1, are defined by articles 176 to 178 and 178 bis of Annex II as well as by article 30 of Annex IV to the same code.

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Article D421-2 of the French Tourism Code

The procedures for applying the tax reductions granted for the acquisition of new housing or the renovation of housing forming part of a classified tourist residence, mentioned in articles 199 decies E, 199 decies EA and 199 decies G of the General Tax Code, cited in article L. 421-3, are set by articles 46 AGD to 46 AGF sexies of appendix III to this code.

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Article D421-3 of the French Tourism Code

The procedures for applying the tax reductions granted for work carried out on certain housing belonging to tourist residences, residential tourist villages or intended for rental as furnished accommodation, referred to in article 199 decies F of the General Tax Code, cited in article L. 421-3-1, are set out in article 46 AGG of Annex III to this code.

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Article D421-4 of the French Tourism Code

The terms and conditions for the application of e of 1 of article 266 of the General Tax Code, cited in article L. 421-4, relating to the liability to value added tax of transactions carried out by travel agents and tour operators, are defined in 9° of IV of article 206 of appendix II to this code.

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Article D422-1 of the French Tourism Code

The terms and conditions for the application of V of article 1478 of the General Tax Code, cited in article L. 422-1, relating to the business tax payable by operators of seasonal tourist hotels, are defined in the second paragraph of article 310 HS of appendix II to this code.

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Article D422-2 of the French Tourism Code

The terms and conditions for the application of article 1459 of the General Tax Code, cited in article L. 422-2, relating to the exemption from business tax applicable to persons who let furnished premises classified under the conditions of article L. 324-1 or rural gîtes, are defined in article 322 FA of appendix III to this code.

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