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Showing 5451–5460 of 34824 articles for “Art. Cass. com. 4 January 2023”
The rates set for each category of accommodation do not include either the additional tax provided for in Article L. 2531-17 nor, when introduced, the additional departmental tax provided for in artic…
The revenue generated by the tourist tax or the flat-rate tourist tax and the use of this revenue for actions designed to encourage tourism are shown in a statement attached to the administrative acco…
For communes and their public administrative establishments, the chapters of budgets voted by nature correspond:a) Investment section:- to each of the two-digit accounts in classes 1 and 2 opened in t…
The rate of the tourist tax is displayed at the accommodation providers, hoteliers, owners or other intermediaries responsible for collecting the tourist tax and held by the commune at the disposal of…
…the temporary local surcharges levied under the conditions laid down by the law of 15 September 1942 relating to the levying of temporary local surcharges on general interest railways, local interes…
For the application of II of article L. 2336-5, the allocation reverting to the public establishment of inter-municipal cooperation corresponds to the allocation calculated for the inter-municipal ent…
The management account is drawn up by the municipality's accounting officer in office at the close of the management. It is endorsed by the authorising officer, who certifies that the amount of recove…
…authorises these enforcement measures in accordance with the procedures set out in article R. 1617-24.Oppositions, when the matter falls within the jurisdiction of the judicial courts, are judged as s…
Where the exemptions from property tax on built-up properties provided for in articles 1384, 1384-0 A, 1384 A, 1384 C and 1384 D of the General Tax Code and to I and II bis of Article 1385 of the same…
Advances granted pursuant to articles R. 2336-1 to R. 2336-3 are reimbursed within a maximum of two years. The effective repayment period and the interest rate are set by the Minister of Finance.
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