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Showing 5271–5280 of 65818 articles for “Art. L 225-248 · Loi 2023-171 of 9 March 2023”
Companies operating ski-lift equipment may be subject in mountain areas to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal budge…
It is paid to each municipality with a casino governed by articles L. 321-1 et seq. of the Internal Security Code, or to each public establishment when it is delegating the public service delegation o…
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…
If the operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 2333-49 between the said communes or the said départements…
The basis of assessment for the payment intended to finance mobility services is made up of earned income as taken into account to determine the basis of assessment for health insurance contributions…
I. - The proceeds of the tax are paid into the budget of the municipality or public establishment which reimburses the payments made:1° To employers who can prove that they have provided permanent acc…
The investment revenue provided for in 1° and 2° of article L. 2331-5, at 1° and 6° of article L. 2331-6 and 9° of article L. 2331-8 may be used to finance the depreciation allowances provided for in…
Communities may, by deliberation of their municipal councils, taken before 1st July of the year preceding that of taxation, introduce a local tax on outdoor advertising levied on advertising media wit…
At the end of the transitional period provided for in C of article L. 2333-16, the increase in the basic rate per square metre of a stand is limited to €5 compared with the previous year.
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