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Showing 1221–1230 of 6833 articles for “Art. L 313-7 · CGCT Art. L 2122-22”
The tax is paid by the operator of the medium or, failing that, by the owner or, failing that, by the person in whose interest the medium was created. When the medium is created after 1st January, the…
Failure to declare advertising media within the time limits set out in articles L. 2333-13 et L. 2333-14 or when these declarations have the effect of reducing the amount of tax actually due, the taxp…
…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…
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 provisions of 2° of article L. 2331-6 and those of 7° of article L. 2331-8 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996. For financial year…
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.
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