LICENCING FEE - SHOP FITTING Trades and professions engaged in the manufacture or sale of distilled or fermented alcoholic beverages or fermented hygienic beverages are subject to a licencing fee. A licence is attached to a business, a specific location and a natural or legal person who will be the licence holder. The Southern Province's code for public houses stipulates that 3rd* and 5th** class establishments must have dedicated sales areas for these types of drinks. *3rd class: retail outlets selling alcoholic or fermented beverages to take away (excluding on-site consumption). **5th class: retail outlets selling hygienic drinks and beer to take away (excluding on-site consumption). For more information, click here OTHER TAXES There is also a tax on petroleum products (Taxe sur les produits pétroliers, TPP), an additional tax on petroleum products (Taxe additionnelle sur les produits pétroliers, TAPP) and a tax on renewable energies (Taxe sur les énergies renouvelables, TER). These may be fully or partially exempt for certain economic sectors. More information on the exemption here SHOWS AND GAMES It applies to shows, games and entertainment from gambling, cinema, clubs and nightclubs, and gaming and entertainment machines. For more information, click here 8 - TAX ENVIRONMENT 89
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