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Showing 751–760 of 68893 articles for “Art. L 321-1 and D 321-1”
The rules relating to sociétés de financement de l'industrie cinématographique et audiovisuelle (Sofica) are set out in Articles 46 quindecies A to 46 quindecies F of Annex III to the General Tax Code…
A holiday village is any accommodation centre, whether or not commercially run as a whole, intended to provide holiday accommodation at an all-inclusive price including, in addition to board and lodgi…
Furnished tourist accommodation consists of furnished villas, flats or studios, for the exclusive use of the tenant, offered for rent to a visiting clientele who stay there for a day, a week or a mont…
Family holiday homes are non-profit-making establishments of a social, family and cultural nature, whose main purpose is to accommodate families during their holidays and leisure activities. Priority…
The accommodation may be divided into collective or individual units, grouped together on the same plot of land or scattered over the territory of a municipality or neighbouring municipalities, provid…
Some of the communal facilities used for family sports and leisure activities may not belong to the family holiday home. When they belong to a local authority or third party, a multi-year agreement mu…
Family holiday homes provide regular care for children by organising a variety of recreational and educational leisure activities. They provide adults with a programme of socio-cultural and leisure ac…
Family holiday homes provide collective catering or offer individual facilities for preparing meals.
All premises and facilities must comply with current planning, building, health and safety regulations, in particular the decree of 30 January 1978 on special building regulations for collectively man…
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…
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