Decision ID: 001313

In May 2002 the 1992 Fund Executive Committee, recalling that it had postponed taking in a decision on the admissibility of claims by four communes for reduction in revenues from tourism tax, considered the admissibility of claims by 17 communes for such losses. The Committee decided that claims relating to reduction in revenue from the ‘flat rate’ tourism tax (taxe forfaitaire de séjour} were not admissible, since the revenue did not depend on the number of tourists visiting the area. The Committee decided, however, that claims for reduction in revenues from the traditional tourism tax (taxe de séjour) under consideration were admissible in principle in the light of the specific nature of the tax, the direct link between the revenue from that tax and the number of tourists visiting the area and the dependency of the communes in question on beach tourism. The Committee drew attention to the fact that when these claims were examined it would be necessary to take into account any savings made as a result of the reduction in the number of tourists during the period in question.