Optional tourist tax exemption for the second half of 2020
Article 47 of the third amending finance law for 2020 allows municipalities and intercommunal bodies that levy the tourist tax to fully exempt taxpayers, by deliberation no later than 31 July 2020: for the flat-rate tourist tax, for the whole of 2020; for the per-night tourist tax, for stays between 6 July and 31 December 2020. Taxes already paid are refunded on request.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Tourists and accommodation providers in municipalities that opted in paid no tourist tax for nights between 6 July and 31 December 2020, and no flat-rate tourist tax for 2020. The impact assessment puts the maximum loss for local authorities at €285 million, with no effect on the State budget.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si Ă©chec CMP
Joint committee
DĂ©saccord Ă©ventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration