Article D422-3 of the French Tourism Code
November 8, 2023
The rules governing tourist tax and flat-rate tourist tax are set out in articles R. 2333-43 to R. 2333-58 of the General Local Authorities Code.
The rules governing tourist tax and flat-rate tourist tax are set out in articles R. 2333-43 to R. 2333-58 of the General Local Authorities Code.
Article R. 5211-6 of the Code général des collectivités territoriales sets out the rules for the taxe de séjour or taxe de séjour forfaitaire introduced by a public establishment for inter-municipal cooperation.
The rules governing the liability of companies operating ski-lift equipment are set out in Articles R. 2333-70 to R. 2333-73 of the General Local Authorities Code, which are reproduced below: “Art. R. 2333-70 of the Code général des collectivités territoriales. Companies operating ski lifts in mountain areas that are subject to the municipal tax provided for in article L. 2333-49 must send the mayors of the municipalities in which the…
The rules governing direct levies on casino gaming revenue are set out in Articles D. 2333-74 and D. 2333-76 to R. 2333-82-1 of the French General Local Authorities Code, which are reproduced below: “Art. D. 2333-74 of the General Local Authorities Code. The rate of the progressive levy applied to gross gaming revenue in casinos governed by article L. 321-1 of the French Internal Security Code is as follows :…
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…
1° For the application of this Book in French Guiana and Martinique, the words: “préfet de région” or: “préfet de département” are replaced by the word: “préfet”; 2° The provisions of 1° apply from the first meeting following the first election of the Assembly of French Guiana and the Assembly of Martinique created in application of the provisions of Act No. 2011-884 of 27 July 2011.
For the application of this Book 1° The words “region” or “department” are replaced by the words “local authority”; 2° The words: “préfet de région” or “préfet de département” are replaced by the word: “préfet”.
References in this Book to the Agreement establishing the European Economic Area shall not apply.
References made by the provisions of this book applicable in Saint-Pierre-et-Miquelon to provisions that do not apply there are replaced by references to provisions with the same purpose applicable locally.
For the purposes of this book, the words “préfet de région” or “préfet de département” are replaced by the word “préfet”.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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