Article R2531-35
…to in 2° and 3° of II of article L. 2531-14 is equal to the number of items on the general housing tax roll, excluding non-attached built outbuildings, in the year preceding the financial year during…
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Showing 3281–3290 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…to in 2° and 3° of II of article L. 2531-14 is equal to the number of items on the general housing tax roll, excluding non-attached built outbuildings, in the year preceding the financial year during…
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
…n article L. 821-6 are those operating international routes from a State that is not a party to the convention signed in Schengen on 19 June 1990 in the form of regular lines, occasional services or s…
…wners, intermediaries and professionals mentioned in article L. 2333-34 who fail to collect tourist tax from a taxable person are liable to a fine of up to €2,500 but not less than €750. III -Failure…
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…
The flat-rate tourist tax is payable by landlords, hoteliers and owners who accommodate the persons mentioned in article L. 2333-29 for consideration as well as by other intermediaries when these pers…
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…
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,…
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