Subsection 3: Transitional and common provisions

Articles in this section · 2

Article L133-17

French Tourism CodeIn force

Updated 8 Nov 2023

The classification of resorts that took place prior to the date of entry into force of this section, set by VII of Article 7 of Law no. 2006-437 of 14 April 2006 containing various provisions relating to tourism, cease to have effect under the following conditions:

1° (Repealed) ;

2° Those published before 1 January 1969 cease to have effect on 1 January 2018;

3° Those published on or after 1st January 1969 cease to have effect on 1st January 2018.

Where a municipality is classified on more than one basis, the date of publication of the last classification is taken into account.

By way of exception to 2° and 3° of this article, and provided that an application for classification within the meaning of article L. 133-13 of this code was submitted by 31 December 2017 at the latest and declared complete by the prefecture by 30 April 2018 at the latest, or that the municipality is in the process of obtaining classification as a classified tourist resort under the conditions set out in I of articles L. 5214-16 or L. 5216-5 of the General Local Authorities Code and has submitted, by 31 December 2017 at the latest, an application for classification of its tourist office in the category required to meet the criteria for classification of the municipality as a classified tourist resort, the previous classifications continue to have effect until the decision approving or refusing the application for classification is taken. If the refusal decision is made after the deliberation provided for in article L. 2333-26 of the same code, by which the tourist tax or flat-rate tourist tax may be introduced, the tax is levied until the end of the collection period set by the deliberation.

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More