Article R2333-56 of the French General Code of Local Authorities
November 5, 2023
The declaration provided for in Article L. 2333-43 also includes:
The declaration provided for in Article L. 2333-43 also includes:
The proceeds of the tax are paid to the competent public accountant on the dates set by the deliberation of the town council referred to in II of article L. 2333-43.
Companies operating ski lift equipment subject in mountain areas to the municipal tax provided for in article L. 2333-49 send to the mayors of the communes in which the operation is located, before the twenty-fifth day of the first month of each quarter of the calendar year, a declaration stating the gross receipts from the sale of transport tickets during the previous quarter with a view to the settlement of…
Payment is made by the mayor by applying the rate set by the municipal council for the tax and the tax base due to the municipality under the conditions of article R. 2333-73. It gives rise to the issue of a revenue order addressed to the municipal collector.
The company is required to pay the tax for which it is liable to the municipal collector within ten days of receiving notification of the sums for which it is liable. Any delay in payment of the tax gives rise to the application of compensation equal, for the first month, to 3% of the amount of the sums whose payment has been deferred and, for each of the following months,…
In application of article L. 2333-51, when the operation of ski lifts extends over several communes, the tax is collected on the basis of an agreement fixing the distribution of its base, concluded between all the communes on whose territory the ski lift equipment is located. In the event of disagreement between the communes, the prefect or, where the communes are located in different départements, the prefects of the départements…
The rate of the progressive levy operated on the gross gaming revenue in casinos governed by the article L. 321-1 of the Internal Security Code is as follows: 6% up to 100,000 euros. 16% from 100,001 euros to 200,000 euros. 25% from €200,001 to €500,000. 37% from €500,001 to €1,000,000. 47% from €1,000,001 to €1,500,000. 58% from €1,500,001 to €4,700,000. 63.3% from 4,700,001 euros to 7,800,000 euros. 67.6% from 7,800,001…
The actual operating revenue referred to in article L. 2333-55 means all operating revenue recorded in the administrative account for the last financial year for which the accounts have been closed and which constitute real movements. They include actual revenue that falls into the following categories of accounts: – income from services, estates and miscellaneous sales; – taxes and duties; – grants and contributions; – other current management income; –…
Persons who operate a casino pursuant to article L. 321-1 of the Internal Security Code must declare and pay the deductions made in respect of their gaming activity during the month following that in which the transactions were carried out. The declaration is filed, together with payment, within the time limits set for turnover tax. The monthly declaration and payment are made to an accountant of the Directorate General of…
The director in charge and the members of the casino management committee must keep special gaming accounts and commercial accounts for the establishment in accordance with the chart of accounts established by order of the Minister of the Interior and the Minister responsible for the budget. The accounting period has the same duration as the gaming season as defined in Article L. 2333-55-2 of the present code. These provisions apply…
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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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