projets
ATA/512/1997 ΓÇó Tourism tax applies to an optician selling optical goods
ATA/512/1997Cour de justice / Chambre administrative26 août 1997Confirmed
The court held that the tourism promotion tax also applies to an optician whose business includes the sale of binoculars and other optical instruments. The decision confirms the tax’s applicability under Art. 25 para. 3 LTour, despite the taxpayer’s status as an optician rather than a traditional tourism business.
Art. 25 al. 3 LTour; scope of the tourism promotion tax; the tax may extend to businesses outside the classic tourism sector where their commercial activity falls within the statutory taxable category. An optician selling binoculars and similar optical instruments is not excluded merely because the enterprise is primarily an optical shop; the decisive factor is the nature of the goods sold and their inclusion in the tax base as defined by the statute.
Descripteurs
IMPOT; TAXE D'ENCOURAGEMENT AU TOURISME; FIN
Normes
LTour.25 al.3
Résumé
La taxe sur le tourisme concerne aussi un opticien qui vend des articles tels que jumelles et autres instruments d'optique.