Question 9238 — taxes and duties

Summary

Mr. Michel Delpon draws the attention of the Minister of Action and Public Accounts to the difficulties encountered by local authorities responsible for collecting the tourist tax in proceeding with automatic taxation. Articles L. 2333-38 and L. 2333-46 of the general code of local authorities govern the legislation relating to the automatic taxation of the tourist tax as well as the flat-rate tourist tax. They provide, before the implementation of an automatic imposition procedure, the sending of a formal notice by LRAR to landlords, hoteliers, or owners attesting to a delay in the payment of the tourist tax or the flat-rate tourist tax. However, depending on the situation, the automatic taxation procedure can only be implemented if the taxpayer has responded to the formal notice, indicating in particular the necessary elements to calculate the amount of tourist tax due. This results in an impossibility of recovery if the debtor is not in good faith. Neither paragraphs 2 of the aforementioned articles, despite their application of an interest of 0.75% per month of delay, nor the 4th class contravention provided for in 4° of article R. 2333-54 of the same code, currently allow systematic access to these debts. He asks him if he should establish a minimum number of nights as a basis for automatic taxation for the community in the event that the taxpayer does not respond to the formal notice would not seem a coherent measure, and if he intends to put it in place.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.