Question juridique clé
Whether the tourism promotion tax applies to an antiques business.
Solution extraite
The tax was upheld and remains applicable to the business.
ATA/23/1996•Tourism promotion tax confirmed for an antiques business
ATA/23/1996Cour de justice / Chambre administrative23 janv. 1996Confirmed
Extrait par Omnilex
The court confirmed the tourism promotion tax charged to an antiques business. The taxpayer challenged the applicability of the levy, but the tax was upheld. No further procedural or financial details are available from the provided summary.
LTour. 17; tourism promotion tax applicability to a business subject to the levy: the tax may be confirmed where the activity falls within the statutory scope of the tourism promotion regime. In the absence of contrary indications, the challenged assessment is upheld and the taxpayer's objection fails.
Descripteurs
TAXE D'ENCOURAGEMENT AU TOURISME; FIN
Normes
LTour.17
Résumé
Taxe tourisme confirmée pour un commerce d'antiquités.
Extrait par Omnilex
Whether the tourism promotion tax applies to an antiques business.
The tax was upheld and remains applicable to the business.
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