On July 22, 1983 regulations for tourist residences were officially created in France. Various tax incentives were implemented to encourage the development of these accommodation products in order to compensate for the lack of accommodations in some destinations.
The supply in terms of beds in tourist residences is still much more abundant in the mountains and coastal areas than in urban and rural areas. The establishment of tourist residences in France has historically been determined by the will of public authorities to develop and reorganize certain...
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