The fee proportional to the number of kilowatt-hours produced from hydropower provided for in article L. 2331-2 (7°) is determined in accordance with the provisions of article 43 of the standard specifications approved by decree no. 99-872 of 11 October 1999 approving the standard specifications for concessionary hydraulic companies.
The provisions of 9° of article L. 2331-4 applicable to the taxes and fees making up the port dues are determined by Decree no. 68-803 of 10 September 1968 implementing Law no. 67-1175 of 28 December 1967 reforming the system of port and navigation dues.
The difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section can be determined.
In application of 9° of article L. 2331-8, the temporary local surcharges levied under the conditions laid down by the law of 15 September 1942 relating to the levying of temporary local surcharges on general interest railways, local interest railways, railways on the quays of maritime or river ports and road transport services in connection with railways, are determined by decree no. 77-785 of 13 July 1977 relating to the…
The provisions of article D. 3333-1 are applicable to the communal share of the excise duty on electricity. For the application of article L. 2333-2, the amounts of the communal share of the excise duty on electricity are those entered in the accounts dedicated to the “tax on the final consumption of electricity” in the management accounts of the communes or, as the case may be, the public establishments for…
For the application of the provisions of article L. 5212-24, the tax administration department competent to receive the concordant deliberations of the legal assignees of the communal share of the excise duty on electricity is: 2° In the event that the inter-communal syndicate or the department pays back to a commune or a public establishment for inter-communal cooperation with its own tax status a fraction of the tax collected on…
The amount of the communal share of the excise duty on electricity is notified to the local authorities concerned by order of the Prefect, based on the calculation elements drawn up by the Directorate General of Public Finance.
The local tax on outdoor advertising is liquidated by the administration of the municipality or public establishment for inter-municipal cooperation that collects it, on the basis of the declarations mentioned in article L. 2333-14 submitted to the municipality or public inter-municipal cooperation body by the operator of the advertising medium. Declarations submitted after 30 June of the tax year may be taken into account for the current collection period. Otherwise,…
The municipality or public establishment for inter-municipal cooperation that collects the tax provides operators of advertising media with a form for declaring the advertising media listed in article L. 2333-7, in accordance with the model set by joint order of the minister responsible for local authorities, the minister responsible for the budget and the minister responsible for trade.
The local tax on outdoor advertising is collected by the competent public accountant.
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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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