Article L2333-47
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…
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Showing 1231–1240 of 6833 articles for “Art. L 313-7 · CGCT Art. L 2122-22”
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…
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…
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.
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