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Showing 9951–9960 of 54524 articles for “Art. TEPA Act of 21 August 2007”
…lift equipment may be subject in mountain areas to a municipal tax on gross receipts from the sale of transport tickets, the proceeds of which are paid into the municipal budget. The amount of the ta…
It is paid to each municipality with a casino governed by articles L. 321-1 et seq. of the Internal Security Code, or to each public establishment when it is delegating the public service delegation o…
Fiscal revenue in the operating section may include:a) The proceeds of taxes and duties whose assessment and collection take place in the forms provided for in the General Tax Code, namely:1° The proc…
…ers, 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 accountant the amoun…
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…
If the operation of ski lifts extends over several communes or several départements, the allocation of the tax base referred to in article L. 2333-49 between the said communes or the said départements…
The basis of assessment for the payment intended to finance mobility services is made up of earned income as taken into account to determine the basis of assessment for health insurance contributions…
I. - The proceeds of the tax are paid into the budget of the municipality or public establishment which reimburses the payments made:1° To employers who can prove that they have provided permanent acc…
The investment revenue provided for in 1° and 2° of article L. 2331-5, at 1° and 6° of article L. 2331-6 and 9° of article L. 2331-8 may be used to finance the depreciation allowances provided for in…
Communities may, by deliberation of their municipal councils, taken before 1st July of the year preceding that of taxation, introduce a local tax on outdoor advertising levied on advertising media wit…
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