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Showing 5241–5250 of 65818 articles for “Art. L 225-248 · Loi 2023-171 of 9 March 2023”
Tax revenue for the investment section includes:1° The proceeds of the municipal share of the development tax, provided for in Article 1635 quater A of the General Tax Code;2° The amount of contributi…
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…
A progressive levy based on the proceeds of casino games governed by articles L. 321-1 et seq. of the Internal Security Code. The base for this levy is determined as follows: 1° Gross gaming revenue,…
Non-tax revenue from the operating section may include: 1° Proceeds from the fee for the removal of household refuse from camping sites, the special fee or the fee for the removal of refuse, waste and…
The taxes mentioned in 1° of a of article L. 2331-3 are, for State forests and woods, paid in the same proportion as for private property.
Litigation relating to the flat-rate tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duties, indirect taxes and taxes assimilated to these…
The municipal tax is instituted by deliberation of the municipal council, which sets the rate within the limit of 3% of gross receipts from the sale of transport tickets.
The payment intended to finance mobility services is instituted by deliberation of the town council or the competent body of the public establishment that organises at least one of the services mentio…
The annual proceeds of the municipal tax are allocated, subject to the provisions of the first paragraph of article L. 2333-52 : 1° A des interventions favorisant le développement agricole et forestie…
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