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Article R2333-82-4 of the French General Code of Local Authorities

I. – For the application of I of article L. 2333-55-3, events are eligible for the tax credit: 1° When the casino directly provides all or part of the organisation and financing of the event. The expenses referred to in IV of article L. 2333-55-3 may be charged to the casino; 2° When the casino delegates all or part of the organisation of the event to a third party holding…

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Article D2333-82-5-1 of the French General Code of Local Authorities

The share of the credits allocated to each organisation mentioned in article L. 742-9 of the Internal Security Code is equal to the pro rata of the number of rescue operations carried out during the tax year in relation to the total number of rescue operations carried out by all approved organisations during the same financial year. The number of rescue operations taken into account in determining this fraction is…

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Article D2333-82-5 of the French General Code of Local Authorities

Persons operating a casino pursuant to article L. 321-3 du code de la sécurité intérieure must declare and pay levies as follows: 1° For value added tax payers subject to the normal actual taxation regime provided for in the 2 de l’article 287 du code général des impôts, on the appendix to the declaration referred to in 1 of the same article filed in respect of the month or quarter…

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Article D2333-82-6 of the French General Code of Local Authorities

When the items used to determine the tax base for the levies referred to in article L. 2333-57 du code général des collectivités territoriales are expressed in a currency other than the euro, the exchange rate to be applied is that of the last rate determined by reference to the rate published by the Banque de France from the rate set by the European Central Bank, known on the day…

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Article D2333-84 of the French General Code of Local Authorities

The municipality or public establishment for inter-municipal cooperation mentioned in article L. 2333-64 is credited monthly with the amount due under the payment intended to finance mobility services, after deduction of the charges provided for in 5° of Article L. 225-1-1 of the Social Security Code. The procedures for the repayment of sums by the Agence centrale des organismes de sécurité sociale and the caisse centrale de la Mutualité sociale…

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Article D2333-86 of the French General Code of Local Authorities

Investment and operating expenses for any action falling within the remit of the mobility organising authorities within the meaning of articles L. 1231-1 and L. 1231-1-1 of the Transport Code, including when they relate to the infrastructure associated with this action, are eligible for the proceeds of the payment intended for the financing of mobility services, provided that at least one of the services mentioned in 1° of I of…

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Article D2333-87 of the French General Code of Local Authorities

For the application of the provisions of articles L. 2333-64 and L. 2333-65, account is taken, as provided for in article R. 130-2 of the Social Security Code, of the employees assigned within each establishment located in each zone where the payment intended to finance mobility services is instituted, except in the following cases: 1° For employees holding an assignment contract with a temporary employment company or an employment contract…

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Article D2333-89 of the French General Code of Local Authorities

The urbanisation perimeter of existing new towns or towns to be created mentioned in 2° of article L. 2333-70 is set under the conditions laid down by Articles L. 5311-1 to L. 5311-3. Failing publication of the decree, decree or decrees creating the new conurbations, the perimeter taken into consideration is that defined by the decrees instituting the public development establishments for the new towns, within which these public establishments…

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