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Showing 9421–9430 of 53983 articles for “Art. AMF analysis of 22 February 2018”
…n with their own tax status and the Lyon metropolitan area may, by deliberation taken before 1 July of the year preceding that of taxation and relating to one or more of these categories, totally exem…
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…
…time limits set out in articles L. 2333-13 et L. 2333-14 or when these declarations have the effect of reducing the amount of tax actually due, the taxpayer is liable to a fine, the rate of which is s…
The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.This rate is set by deliberation of the municipal council taken before 1st July of the ye…
Tax revenue for the investment section includes:1° The proceeds of the municipal share of the development tax, provided for in Article 1635 quater A of the General Tax Code;2° The amount of contributi…
…2333-29 for consideration as well as by other intermediaries when these persons receive the amount of rent due to them.
I. - The rate of the flat-rate tourist tax is set, for each type and category of accommodation, per unit of accommodation capacity and per overnight stay.This rate is set by deliberation of the munici…
A progressive levy based on the proceeds of casino games governed by articles L. 321-1 et seq. of the Internal Security Code. The base for this levy is determined as follows: 1° Gross gaming revenue,…
Non-tax revenue from the operating section may include: 1° Proceeds from the fee for the removal of household refuse from camping sites, the special fee or the fee for the removal of refuse, waste and…
The provisions of 2° of article L. 2331-6 and those of 7° of article L. 2331-8 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996. For financial year…
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