Tourism tax and benefit to asset manager

ATA/449/1997Cour de justice / Chambre administrative5 août 1997

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Résumé

The matter concerns the tourism promotion tax under LTour 17. The only available indication is that an asset manager benefits from business tourism. No further procedural details, parties, decision date, or dispositive outcome are available from the provided text.

Regest

LTour 17; scope of the tourism promotion tax and notion of benefit from business tourism: the decisive question is whether a business activity, here an asset manager, falls within the circle of undertakings deriving an economic advantage from tourism-related demand. The abstract assessment depends on the objective connection of the activity to tourist traffic and the resulting promotional benefit, not on the label of the business alone.

Texte intégral

Descripteurs

TAXE D'ENCOURAGEMENT AU TOURISME; GERANT DE FORTUNE; FIN

Normes

LTour.17

Résumé

Un gérant de fortune bénéficie du tourisme d'affaire.

Mots-clés

tourism taxbusiness tourismeconomic benefitasset management