French Tourism CodeIn force
Chapter 1: Provisions relating to Guadeloupe, French Guiana, Martinique and Réunion
Article L361-2
Article L. 343-8 does not apply to French Guyana.
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Showing 4131–4140 of 51426 articles for “Art. s. L 623-24 to L 623-26”
Article L. 343-8 does not apply to French Guyana.
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, Fre…
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 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…
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.
In the event that the Chairman of the Board of Directors or the Management Board of a company covered by this Title notes that the air carrier operating licence or the traffic rights granted by virtue…
For each cinema, the taxpayer fills in a declaration in accordance with the model approved by the Centre national du cinéma et de l'image animée and containing the information required to determine th…
Taxpayers pay the amount of the tax to the accounting agent of the Centre national du cinéma et de l'image animée when they submit their tax return.
The tax is payable on a monthly basis per cinema, for the cinema weeks completed during the month in question and during which at least two screenings were organised. However, for the months of Decemb…
The proceeds of a tax based on admission prices to screenings organised by operators of cinematographic establishments located in mainland France or in overseas departments, regardless of the method o…
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