French General Code of Local AuthoritiesIn force
Paragraph 3: Collection, control, penalties and litigation relating to tourist tax
Article L2333-37
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Showing 261–270 of 51737 articles for “Art. L 571-3”
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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,…
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…
I. - Articles L. 2224-18 to L. 2224-20 and article L. 2224-23 are applicable to the communes of French Polynesia subject to the adaptations provided for in II.II. - For the application of article L. 2…
Any breach of the laws and regulations relating to his profession or his duties as a sworn goods broker and any breach of probity or honour, even relating to facts unrelated to the tasks entrusted to…
The fact, for any person not on the list provided for in Article L. 321-29 to use the name referred to in that article, or a name with a resemblance likely to cause a misunderstanding in the mind of t…
The organiser of the sale shall ensure that the expert whose assistance he enlists complies with the obligations and prohibitions respectively set out in the first paragraph of Article L. 321-30 and t…
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