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Showing 2401–2410 of 12278 articles for “Art. US Estate Tax — QDOT”
…the conditions set out in article L. 5211-21 of the General Local Authorities Code, of the tourist tax or the flat-rate tourist tax, by mixed associations comprising only local authorities or their o…
Article R. 5211-6 of the Code général des collectivités territoriales sets out the rules for the taxe de séjour or taxe de séjour forfaitaire introduced by a public establishment for inter-municipal c…
The rules governing tourist tax and flat-rate tourist tax are set out in articles R. 2333-43 to R. 2333-58 of the General Local Authorities Code.
The revenue generated by the tourist tax or the flat-rate tourist tax and the use of this revenue for actions designed to encourage tourism are shown in a statement attached to the administrative acco…
The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the…
The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of:1° An emolument proportional to the rent for the remaining years of the lease, according to th…
The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation…
The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuati…
The joint ownership agreement (number 89 in table 5) gives rise to the collection of:1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixe…
Leases by auction, including the specifications (number 79 of table 5) give rise, to the collection of a proportional emolument according to the following scale:Tranches of assessment Applicable rate…
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