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Showing 3951–3960 of 51162 articles for “Art. L 526-22 to L 526-27”
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,…
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 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…
This Part of the Code is applicable to the communes of the archipelago of Saint-Pierre-et-Miquelon. For this application it shall read: 1° "Collectivité territoriale" instead of: "département"; 2° "Co…
I.-Credit institutions and investment firms shall at all times comply with a minimum requirement for own funds and eligible commitments. This requirement is expressed as a percentage of 1° Of the tota…
I. - Where the College of Resolution is the resolution authority on a consolidated basis, it shall carry out the assessment referred to in I of Article L. 613-41 within the framework of the college of…
Employers may deduct from the balance of the apprenticeship tax, up to the amount mentioned in II of article L. 6241-2: 1° Expenditure actually incurred to finance the development of initial technolog…
The following are authorised to collect the balance of the apprenticeship tax in respect of the expenditure mentioned in 1° of Article L. 6241-4:1° Public secondary schools ;2° Private secondary educa…
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