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…
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…
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is a Registered Trademark of
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182, rue de Rivoli
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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