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Showing 2171–2180 of 13190 articles for “Art. professional status not enough”
I. - 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 industr…
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.
…each type of accommodation for consideration offered in the municipality.The municipal council may not exempt a type or category of accommodation for consideration from the taxation system determined…
The decision to object may be appealed to the Regional Director of Enterprises, Competition, Consumption, Labour and Employment. Where the monitoring of compliance with labour regulations by members o…
The appeal provided for in Article R. 1253-12 shall be lodged within one month of notification of the disputed decision. The decision shall be notified to the applicant by registered letter with ackno…
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…
For the application 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…
…ation;9° Marinas.10° Accommodation awaiting classification and unclassified accommodation that does not fall under the types of accommodation mentioned in 1° to 9°.
…le 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 September of the year preceding the year of…
…8 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 include the following information:1° The nature, category and pre…
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