Article 35
…ofits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their own name, with a view to reselling them, buil…
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Showing 12601–12610 of 12834 articles for “Art. 1° et 2°”
…ofits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their own name, with a view to reselling them, buil…
…y of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subject to the regime…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
…ial basis by attaching to the profit or loss for each financial year a sum equal to the difference between:1° The accrued interest for the financial year or since acquisition, calculated by applying t…
…tax on the income taxed in the name of the usufructuary.The same applies, under the same conditions:1° To members of non-trading companies which do not take, de jure or de facto, one of the forms of c…
…of his children and persons considered to be his dependants within the meaning of the articles 196 et 196 A bis. Income received by children deemed to be equally dependent on either of their parents…
…efits in kind, over the expenditure incurred in acquiring and maintaining the income.2. The annual net overall income used as a basis for income tax is determined by totalling the net profits or incom…
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
…the profits of an industrial, commercial or craft business, a farm or a non-commercial profession : 1° Income from built properties, such as houses and factories, as well as income: a From the tools o…
…nt are not due.No early repayment indemnity may be claimed from the borrower in the following cases:1° In the case of overdraft authorisation;2° If the early repayment has been made pursuant to an ins…
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