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Showing 5781–5790 of 42579 articles for “Art. L 136-6”
…or 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 year to be applicable from the foll…
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,…
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…
I. - Lodgers, hoteliers, 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…
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…
The tourist tax is levied on people who are not domiciled in the commune.
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