Association Flainoise
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2018-02-15 – Appeal to the Administrative Court - Taxes on ski lifts located wholly or partly within Flaine

Monday 5 March 2018 by Regis_Lardennois, Timothy Cooper

Background (the documents linked to the following actions have already been published).

  • December 2016: letter to the mayor of Arâches asking for the “Mountain Law” tax revenue generated by the new “Tête des Saix” chairlift to be transferred to the syndicat intercommunal de Flaine (SIF).
  • In the absence of a response, we prepared a file including plans and documents, this time covering three chairlifts: Tête des Saix, Les Molliets, and Coulouvrier (the latter two being located partly within Flaine).
  • Arbitration request sent to Arâches town hall on 12 December 2017.
  • On the same day, letter sent to the syndicat intercommunal de Flaine (SIF) and to Magland town hall asking them to support our appeal, because we cannot legally claim money on behalf of the SIF.
  • 22 December 2017, letter from Arâches town hall rejecting our appeal.
  • 15 February 2018, appeal lodged with the Grenoble administrative court. It covers eight chairlifts (yes indeed, the closer you look the more you find), with the addition of Chariande Express and Les Gouilles, which are located partly within Flaine.
    The three chairlifts which have been taken down — Gentianes, Airon, and Les Lanches — are also mentioned, as we are asking for back taxes covering the last four years.
  • An appeal will be lodged with the Administrative Court in the next few days seeking authorisation to pursue this case instead of Magland and the SIF (who do little to fight the Flaine corner).

Most of the documents in this file are accessible only to members; however, we are making an exception for the general plan concerning the combe de Vernant, Les Molliets and Tête des Saix chairlifts, and the tables setting out the characteristics of the ski lifts in the Grand Massif.

Most of the many other documents are attached to this article, in a section reserved for members, including in particular the calculation of the amount of taxes claimed.
We are also calling for the Carroz 1500 zone, which is located in Flaine, to be renamed Carroz-Flaine 1500.

Capacity of the ski lifts in the Grand Massif (2017-2018 season)

PDF - 99.5 kb
Capacité des Remontées Mécaniques du Grand Massif

Plan of the Molliets, Vernant and Tête des Saix chairlifts, with a land registry background showing the communes, the ski area, the plots of land (and their owners), etc.
Extract from the plan
http://associationflainoise.fr/Docu...
You can zoom in to see more details.

Complete plan
http://associationflainoise.fr/Docu...
You can zoom in to see more details.

Calculation of the taxes due in Flaine
http://associationflainoise.fr/Docu...

The figures are expressed as a percentage of the taxes collected by Arâches, which we do not yet know, but which can be estimated.

For example, SOREMAC has a turnover of about €10 million, and the “Mountain Law” tax revenue would be 5%, i.e. €500 000.
We are claiming 34%, i.e. €170 000.
There is no concession fee, as it is a lease contract, and the corresponding fee is not payable.

For Samoëns, the amount would be about 10% of the “Mountain Law” revenue, plus a concession fee of the same amount.
The turnover of the Remontées Mécaniques is not known. A very conservative estimate of half the turnover of SOREMAC would amount to €5 million, plus the “Mountain Law” fees of €250 000, and the same amount for the concession fee, making a total of about €50 000 (at least) for Flaine.
The amount payable in respect of Morillon is much lower up to the 2016-2017 season, and zero thereafter.

The total amount to be transferred to Flaine would be somewhere between €200 000 and €300 000 per year.

Appeal to the Administrative Court
http://associationflainoise.fr/Docu...


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