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Showing 3491–3500 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The period for collecting the tourist tax and the flat-rate tourist tax is set by the deliberation provided for in article L. 2333-26.
I. - Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the followin…
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…
…ication of the provisions of II of Article L. 2333-34 and Article L. 2333-37 with regard to tourist tax and Article L. 2333-45 in the case of flat-rate tourist tax, taxpayers who have paid their tax a…
The types of accommodation mentioned in III of article L. 2333-26 are:1° Les palaces;2° Les hôtels de tourisme;3° Les résidences de tourisme;4° Les meublés de tourisme;5° Les villages de vacances;6° L…
…by order of the minister responsible for the budget, municipalities that have instituted a tourist tax or flat-rate tourist tax shall notify the director general of public finance, before 15 Septembe…
For the application of the second paragraph of article L. 2333-38 in respect of the tourist tax and of article L. 2333-46 in the case of flat-rate tourist tax, the notice of compulsory taxation must i…
The single annual payment referred to in 1° of II of Article L. 6241-2 is determined by deducting from the balance referred to in the first paragraph of the same II, where applicable: 1° The subsidies…
No later than 31 December of the year preceding that for which the apprenticeship tax is due, the State representative in the region draws up and publishes the list of courses provided by the establis…
Employers liable for the apprenticeship tax pay the balance referred to in II of article L. 6241-2 on the basis of the same base as that of the main part, collected in the year preceding that in which…
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