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Showing 1391–1400 of 69108 articles for “Art. s. L 611-3 and L 611-4 to L 611-15”
Each year, self-employed workers, including those with no employees, devote to financing the actions defined in article L. 6313-1 of this code: 1° A contribution which may not be less than 0.25% of th…
The provisions of the first three paragraphs of article L. 4163-2 are applicable to the persons mentioned in the fifth and sixth paragraphs of article L. 5323-4. The provisions of the following paragr…
The provisions of articles L. 244-1, L. 244-2 and L. 244-3 are applicable to any person who, directly or through an intermediary, has in fact managed a société par actions simplifiée (simplified joint…
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…
I. - Lodgers, hoteliers, owners or intermediaries mentioned in Article L. 2333-33 pay, on the dates set by deliberation of the town council, under their responsibility, to the town's assigning public…
Litigation relating to tourist tax is presented and judged in the same way as for registration duties, land registration tax, stamp duty, indirect taxes and taxes assimilated to these duties or contri…
The tourist tax is levied on the taxable persons defined in article L. 2333-29 by landlords, hoteliers, owners, other intermediaries when these persons receive the amount of rent due to them and profe…
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