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Showing 5721–5730 of 42530 articles for “Art. L 255-6”
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.
The following are exempt from the tourist tax: 1° Minors; 2° Holders of a seasonal employment contract employed in the municipality; 3° Persons benefiting from emergency accommodation or temporary reh…
The tourist tax is levied on the taxable persons defined in article L. 2333-29 by landlords, hoteliers, owners, other intermediaries when these persons receive the amount of rent due to them and profe…
Unless otherwise stipulated, and confirmed by the decision establishing the community of communes, the community of communes' membership of a mixed syndicate is subject to the agreement of the municip…
Article L. 518-1, in the version resulting fromOrder no. 2010-420 of 27 April 2010, is applicable in the Wallis and Futuna Islands subject to the deletion of all references to the words: "la Poste, un…
I. - The holder of an SME innovation account defined in article L. 221-32-4 may deposit in this account units or shares in a company subject to corporation tax that it has acquired or subscribed to ou…
Taxpayers whose tax domicile is in France may open an SME innovation account with a credit institution, the Caisse des dépôts et consignations, the Banque de France or an investment firm. Each taxpaye…
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