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Showing 2491–2500 of 62763 articles for “Art. Arrêté DEVL1507007A of 23-3-2015”
…es and their public establishments make amicable property acquisitions in accordance with the rules of civil law, or when the acquisition takes place by auction, the notary drafting the deed shall, if…
A Conseil d'Etat decree defines the terms and conditions for the application of 27°, 28° and 29° of article L. 2321-2; in particular, it defines the fixed assets that are subject to the depreciation o…
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…
In the event of the stealthy departure of a taxpayer, the landlords, hoteliers, owners and intermediaries mentioned in article L. 2333-33 may only be exempted from liability if they have notified the…
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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 amount of contributions paid is checked by the municipality. The mayor and the agents commissioned by him may verify the declarations produced by the accommodation providers, hoteliers, owners and…
Fiscal revenue in the operating section may include:a) The proceeds of taxes and duties whose assessment and collection take place in the forms provided for in the General Tax Code, namely:1° The proc…
…ers, owners 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 amoun…
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…
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