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Showing 1641–1650 of 8727 articles for “Art. 2026 Finance Law”
For the application of 20° of Article L. 72-103-2, provisions for liabilities and charges must be set aside as soon as the risk arises, and impairment must be recognised if an asset loses value.The Ch…
The tax is paid by the operator of the medium or, failing that, by the owner or, failing that, by the person in whose interest the medium was created. When the medium is created after 1st January, the…
The tax is payable, on the basis of a receipt drawn up on the basis of a declaration by the operator of the advertising medium, to the commune, the public establishment for inter-communal cooperation…
Communities may, by deliberation of their municipal councils, taken before 1st July of the year preceding that of taxation, introduce a local tax on outdoor advertising levied on advertising media wit…
I. - The articles L. 2321-1 to L. 2321-3 are applicable to the communes of French Polynesia subject to the adaptations provided for in II and III.II. - For the application of Article L. 2321-2:1° In 2…
Articles L. 2322-1 and L. 2322-2 are applicable to the communes of French Polynesia.
The local authority's budget is the act by which the annual revenue and expenditure of the local authority are forecast and authorised. The budget is drawn up in an operating section and an investment…
Within a period of ten weeks prior to the examination of the budget, a debate is held within the Assembly of Martinique on the budget guidelines for the financial year and on the multiannual commitmen…
A summary statement of grants awarded to each municipality during the financial year is appended to the local authority's administrative account. It specifies, for each municipality, the list and purp…
The President of the Executive Council of Martinique presents the administrative account annually to the Assembly of Martinique, which debates it under the chairmanship of one of its members.The Presi…
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