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CHAPTER III : Taxes, fees or payments not provided for in the General Tax Code

Article L2333-1 of the French General Code of Local Authorities

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…

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Article L2333-2 of the French General Code of Local Authorities

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…

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Article L2333-6 of the French General Code of Local Authorities

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…

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Article L2333-7 of the French General Code of Local Authorities

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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Article L2333-8 of the French General Code of Local Authorities

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…

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Article L2333-9 of the French General Code of Local Authorities

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…

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Article L2333-10 of the French General Code of Local Authorities

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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Article L2333-12 of the French General Code of Local Authorities

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…

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Article L2333-13 of the French General Code of Local Authorities

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…

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