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Showing 3421–3430 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
The provisions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table:Applicable art…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the…
The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand column of the same tabl…
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…
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