French General Code of Local AuthoritiesIn force
Paragraph 2: Basis, rates and exemptions for tourist tax.
Article L2333-29
The tourist tax is levied on people who are not domiciled in the commune.
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Showing 8501–8510 of 63719 articles for “Art. s. L 313-36 and L 313-37”
The tourist tax is levied on people who are not domiciled in the commune.
The following are exempt from the tourist tax: 1° Minors; 2° Holders of a seasonal employment contract employed in the municipality; 3° Persons benefiting from emergency accommodation or temporary reh…
I. - Article L. 2331-11 is applicable to the communes of French Polynesia subject to the provisions of II and III.II. - For the application of the first paragraph, the words: "local laws and customs"…
The coordination between the action of the departmental services and that of the State services in the department is ensured jointly by the president of the departmental council and the representative…
The provisions of this chapter apply to the supplement to the special profit-sharing reserve mentioned in Article L. 3324-9.
Sums allocated in accordance with Article L. 3323-2 are exempt from income tax.Income from sums allocated by way of profit-sharing and used for the same purpose is exempt under the same conditions. Th…
Amounts transferred to the special profit-sharing reserve during the course of a financial year are deductible for the purposes of calculating corporation tax or income tax payable in respect of the f…
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
The free shares referred to in Article L. 3332-14 are only available after a minimum period of five years from their payment into the plan. The provisions of articles L. 225-197-4 and L. 225-197-5 of…
The sums or securities held in members' accounts are held until retirement. However, in certain cases linked to the participant's situation or project, these sums or assets may exceptionally be releas…
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