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Showing 3781–3790 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
…plication of article L. 2333-51, when the operation of ski lifts extends over several communes, the tax is collected on the basis of an agreement fixing the distribution of its base, concluded between…
The company is required to pay the tax for which it is liable to the municipal collector within ten days of receiving notification of the sums for which it is liable. Any delay in payment of the tax g…
Payment is made by the mayor by applying the rate set by the municipal council for the tax and the tax base due to the municipality under the conditions of article R. 2333-73. It gives rise to the iss…
Companies operating ski lift equipment subject in mountain areas to the municipal tax provided for in article L. 2333-49 send to the mayors of the communes in which the operation is located, before th…
…f communes concerned shall send to the département, when the latter has instituted the departmental tax mentioned in article R. 3333-2, the deliberation instituting the local tax referred to in articl…
During the investigation, the use of a means of telecommunication pursuant to the provisions of the second paragraph of Article 706-71 shall be decided by the investigating judge, after consulting the…
Article R. 214-4 applies to sociétés de placement à prépondérance immobilière à capital variable.
…ntermediaries mentioned in article L. 2333-40 who have not paid the amount of the flat-rate tourist tax due under the conditions and within the time limits stipulated in II of article L. 2333-43 will…
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…
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…
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