The provisions of 2° of article L. 2331-6 and those of 7° of article L. 2331-8 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996. For financial years prior to 1997, the provisions of articles L. 231-9 and L. 231-12of the code des communes as they stood prior to the entry into force of the loi n° 94-504 du 22…
The investment revenue provided for in 1° and 2° of article L. 2331-5, at 1° and 6° of article L. 2331-6 and 9° of article L. 2331-8 may be used to finance the depreciation allowances provided for in 27° and 28° of Article L. 2321-2.
Specific taxes due by inhabitants or owners by virtue of local laws and customs are apportioned by deliberation of the town council. These taxes are collected in the same way as direct taxes.
The conditions under which the revenue from the tax on maritime passenger transport to protected natural areas mentioned in article L. 423-47 of the code of taxes on goods and services is distributed among the municipalities in whose territory a natural area is located are determined by article L. 321-12 of the environment code.
The taxes mentioned in 1° of a of article L. 2331-3 are, for State forests and woods, paid in the same proportion as for private property.
Taxes and impositions collected by way of assessment, on behalf of communes and local public establishments, are allocated monthly, in the amount of one twelfth of their total amount, as provided for in the budget for the current year, with the first payment being made before 31 January. When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the limit of one-twelfth…
A fee is payable by users of public slaughterhouses. It is instituted by deliberation of the deliberative assembly of the local authority or group of local authorities owning the slaughterhouse. In the event of delegation of the service, the rate of the fee may include, in addition to a share, set by the delegation agreement, accruing to the delegatee in respect of the costs of the service it provides, a…
I.-It is instituted for the benefit of the communes or, as the case may be, of the public establishments for inter-communal cooperation or of the départements which are substituted for them by virtue of their competence as organising authorities for the public distribution of electricity mentioned in article L. 2224-31, a communal share of the domestic tax on the final consumption of electricity mentioned in article 266 quinquies C of…
Communities may, by deliberation of their municipal councils, taken before 1st July of the year preceding that of taxation, introduce a local tax on outdoor advertising levied on advertising media within the limits of their territory, under the conditions determined by this section. An inter-communal cooperation body with its own tax system, competent in matters of roads, concerted development zones or economic activity zones of community interest, may decide to…
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…
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is a Registered Trademark of
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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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