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Showing 9921–9930 of 54524 articles for “Art. TEPA Act of 21 August 2007”
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.
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…
…eration with its own tax system or the Lyon metropolis may, by a deliberation taken before 1st July of the year preceding that of the taxation:- set all or part of the rates provided for by article L.…
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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