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Showing 5251–5260 of 65818 articles for “Art. L 225-248 · Loi 2023-171 of 9 March 2023”
The municipality, the public establishment for inter-municipal cooperation with its own tax system or the Lyon metropolis may, by a deliberation taken before 1st July of the year preceding that of the…
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,…
In the event of failure to declare, absence of or late payment of the flat-rate tourist tax, the mayor shall send the accommodation providers, hoteliers, owners and intermediaries mentioned in Article…
Claims for reimbursement of the payment intended to finance mobility services lapse after two years from the date on which the payment was made..
Specific taxes due by inhabitants or owners by virtue of local laws and customs are apportioned by deliberation of the town council. These taxes are collected in the same way as direct taxes.
Taxes and impositions collected by way of assessment, on behalf of communes and local public establishments, are allocated monthly, in the amount of one twelfth of their total amount, as provided for…
This tax is levied on the following fixed advertising media defined in article L. 581-3 of the Environment Code, visible from any road open to public traffic, within the meaning of article R. 581-1 of…
The tax is payable, on the basis of a receipt drawn up on the basis of a declaration by the operator of the advertising medium, to the commune, the public establishment for inter-communal cooperation…
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