Abstract

All attempts to taxation specific to the large luxury hotel have been unsuccessful due to lack of sufficiently strong identity, and therefore attractive for palaces. Dedicated label, set up under the new hotel classification in 2009, should make it possible, if the legislature deemed it desirable to develop a specific and appropriate tax. The less of success of this tool which permits to legally enter the specificity of these luxury institutions caused the failure of these attempts. These efforts have also proved be fragile because the institutions of non-distinction “palace” don’t hesitate to circumvent the tax arrangements relative to palaces. As a result, the palaces are experiencing similar to others accommodations tax situation. But since the creation of the dedicated label, it is hoped – or feared! – that the willingness to put in place a specific tax be heard by the government.

Keywords : Legal vacuum, taxation, recent label, legal treatment, specific taxation attempts, taxtaxation, no tax specificity.