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Tax on public air and sea transport to and from Corsica
Legal obligation
What are the risks ?
Valeur d'entreprise : 4 //important
Statement and payment
Exclusion
Excluded from the scope of the tax are:
  • military shipping flights or crossings;- private travel on its own means of transportation;
  • flights that do not involve transportation betw...Log in to see the rest ...

Authority
DGFIP
Responsible
Site director
Sources
Legal Sources
Decree No. 66-1078 of 31 December 1966 on charter and maritime transport contracts
General code of the taxes
Code général des impôts
Deliberation no. 94/160 AC of 20 December 1994 of the Assembly of Corsica
Code général des impôts
Other sources
Bulletin officiel des finances publiques (BOFIP)
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