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Showing 3121–3130 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
For the application of VII of article 220 sexies of the General Tax Code: 1° For cinematographic works: a) A difficult work is a director's first or second work; b) A low-budget work is one whose tota…
…Subject to the application of article L. 133-7 of the Tourism Code, the proceeds of the tourist tax or flat-rate tourist tax are allocated to expenditure intended to encourage the tourist industry…
The period for collecting the tourist tax and the flat-rate tourist tax is set by the deliberation provided for in article L. 2333-26.
I. - Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the followin…
The rates set for each category of accommodation do not include either the additional tax provided for in Article L. 2531-17 nor, when introduced, the additional departmental tax provided for in artic…
…ication of the provisions of II of Article L. 2333-34 and Article L. 2333-37 with regard to tourist tax and Article L. 2333-45 in the case of flat-rate tourist tax, taxpayers who have paid their tax a…
The types of accommodation mentioned in III of article L. 2333-26 are:1° Les palaces;2° Les hôtels de tourisme;3° Les résidences de tourisme;4° Les meublés de tourisme;5° Les villages de vacances;6° L…
…by order of the minister responsible for the budget, municipalities that have instituted a tourist tax or flat-rate tourist tax shall notify the director general of public finance, before 15 Septembe…
For the application of the second paragraph of article L. 2333-38 in respect of the tourist tax and of article L. 2333-46 in the case of flat-rate tourist tax, the notice of compulsory taxation must i…
The weighting coefficient is set at :- 1 when the cinematographic work obtains at least 80 points;- 0.97 when the cinematographic work obtains 79 points;- 0.94 when the cinematographic work obtains 78…
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