Article D331-37
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
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Showing 3221–3230 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
…nducting a study, the holder of the authorisation provided for in Article L. 5121-8 submits a draft protocol to the Pharmacovigilance Risk Assessment Committee referred to in Article 56 of Regulation…
…wners, intermediaries and professionals mentioned in article L. 2333-34 who fail to collect tourist tax from a taxable person are liable to a fine of up to €2,500 but not less than €750. III -Failure…
The rate of tourist tax is set, for each type and category of accommodation, per person and per overnight stay.This rate is set by deliberation of the municipal council taken before 1st July of the ye…
The flat-rate tourist tax is payable by landlords, hoteliers and owners who accommodate the persons mentioned in article L. 2333-29 for consideration as well as by other intermediaries when these pers…
I. - The rate of the flat-rate tourist tax is set, for each type and category of accommodation, per unit of accommodation capacity and per overnight stay.This rate is set by deliberation of the munici…
In the event of the stealthy departure of a taxpayer, the landlords, hoteliers, owners and intermediaries mentioned in article L. 2333-33 may only be exempted from liability if they have notified the…
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In the event of failure to declare, absence of or delay in payment of the tax collected, the mayor sends formal notice by registered letter with acknowledgement of receipt to the landlords, hoteliers,…
The amount of contributions paid is checked by the municipality. The mayor and the agents commissioned by him may verify the declarations produced by the accommodation providers, hoteliers, owners and…
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