- Article 84 of the law n° 2023-1322 of December 29, 2023, modified article 261 D of the General Tax Code to comply with European law from January 1, 2024
- The distinction is now made between hotel accommodation and furnished rentals with services
- The publication addresses the doctrinal consequences of these legislative changes regarding the scope of VAT
- The doctrinal comments on rates are being reorganized to distinguish between services for all public and services for specific public
- The reduced rate for the rental of accommodation areas for travelers is also discussed
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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