This tax is levied on the following fixed advertising media defined in article L. 581-3 of the Environment Code, visible from any road open to public traffic, within the meaning of article R. 581-1 of the same code, with the exception of those located inside premises within the meaning of article L. 581-2 of the said code: – advertising devices within the meaning of 1° of article L. 581-3 of…
The communes, public establishments for inter-communal cooperation with their own tax status and the Lyon metropolitan area may, by deliberation taken before 1 July of the year preceding that of taxation and relating to one or more of these categories, totally exempt or allow a 50% reduction: – signs, other than those fixed to the ground, if the sum of their surface areas is less than or equal to 12…
A. – Subject to the provisions of Article L. 2333-10, the maximum rates referred to in B shall apply. B. – Subject to the provisions of articles L. 2333-12 and L. 2333-16, these maximum rates are, with effect from 1st January 2009, per square metre and per year: 1° For advertising and signs displayed using a non-digital process: 15 € in communes or public establishments for inter-communal cooperation whose population…
The municipality, the public establishment for inter-municipal cooperation with its own tax system or the Lyon metropolis may, by a deliberation taken before 1st July of the year preceding that of the taxation: – set all or part of the rates provided for by article L. 2333-9 at levels lower than the maximum rates; – in the case of municipalities with a population of less than 50,000 inhabitants belonging to…
At the end of the transitional period provided for in C of article L. 2333-16, the increase in the basic rate per square metre of a stand is limited to €5 compared with the previous year.
At the end of the transitional period provided for in C of article L. 2333-16, the maximum rates and the rates applied are increased each year in a proportion equal to the growth rate of the consumer price index excluding tobacco for the penultimate year. However, when the rates thus obtained are numbers with two decimal places, they are rounded to the nearest tenth of a euro, fractions of a…
The tax is paid by the operator of the medium or, failing that, by the owner or, failing that, by the person in whose interest the medium was created. When the medium is created after 1st January, the tax is due from the first day of the month following that in which the medium was created. Where the support is withdrawn during the year, the tax is not due for…
The tax is payable, on the basis of a receipt drawn up on the basis of a declaration by the operator of the advertising medium, to the commune, the public establishment for inter-communal cooperation with its own tax system or the metropolis of Lyon cited in article L. 2333-6. The declaration must be made within two months of the installation, replacement or removal of any advertising medium. A declaration must…
Failure to declare advertising media within the time limits set out in articles L. 2333-13 et L. 2333-14 or when these declarations have the effect of reducing the amount of tax actually due, the taxpayer is liable to a fine, the rate of which is set by decree by the Conseil d’Etat. This procedure and the rate of the fine are set by decree in the Council of State. The…
A. – For municipalities collecting in 2008 the tax provided for by article L. 2333-6 or that provided for by article L. 2333-21, in their wording prior to 1st January 2009, this tax is replaced, from 1st January 2009, by that provided for by article L. 2333-6. B. – For each commune, a reference rate is determined. 1. This reference rate is equal: a) To 35 € per square metre…
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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