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Showing 2751–2760 of 12278 articles for “Art. US Estate Tax — QDOT”
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…
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…
…f units in accordance with article L. 2333-41;4° The address of the accommodation; 5° The amount of tax due; 6° Where applicable, the accommodation registration number provided for in Article L. 324-1…
The amount of tax paid is checked by the municipality. The mayor and agents commissioned by him may verify the declarations produced by accommodation providers, hoteliers, owners and other intermediar…
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