impôts et taxes – Champ d'application de l'article 787 B du CGI et chambres d'hôtes

This written question concerns the scope of Article 787 B of the French General Tax Code (CGI) as it applies to guest houses. It seeks clarification on how this tax provision is interpreted and applied in practice. The question is posed by a Member of Parliament to the government, seeking an official response on the tax treatment of accommodation providers. This affects individuals and businesses operating guest houses.