Article R761-1
…ns of this book shall apply ipso jure in Guadeloupe, French Guiana, Martinique and Réunion, subject to the adaptations provided for in this chapter.
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Showing 5661–5670 of 26223 articles for “Art. 477 to 494”
…ns of this book shall apply ipso jure in Guadeloupe, French Guiana, Martinique and Réunion, subject to the adaptations provided for in this chapter.
I.-Failure to file the declaration provided for in III of article L. 2333-34 within the prescribed period will result in the application of a fine of up to €12,500 but not less than €750. Omissions or…
…ve notified the mayor within eight days and lodged an application for exemption with him, addressed to the judge of the judicial court. The professionals mentioned in I and II of article L. 2333-34 ma…
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In the event of failure to declare, absence of or delay in payment of the tax collected, the mayor sends formal notice by registered letter with acknowledgement of receipt to the landlords, hoteliers,…
…the accommodation providers, hoteliers, owners and intermediaries mentioned in article L. 2333-33. To this end, they may request any person mentioned in the first paragraph of this article to provide…
…ners or intermediaries mentioned in Article L. 2333-33 pay, on the dates set by deliberation of the town council, under their responsibility, to the town's assigning public accountant the amount of th…
Litigation relating to tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duty, indirect taxes and taxes assimilated to these duties or contri…
The tourist tax is levied on the taxable persons defined in article L. 2333-29 by landlords, hoteliers, owners, other intermediaries when these persons receive the amount of rent due to them and profe…
The articles L. 2113-1 to L. 2113-22 and the articles L. 2224-12-3-1, L. 2224-12-4 and L. 2224-12-5 as well as the third, fourth, fifth and sixth paragraphs of article L. 2143-3 are not applicable to…
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