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Showing 61–70 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housin…
…f) for housing located in France, acquired new or in a future state of completion between 1 January 1996 and 31 December 1998 and at the taxpayer's request, a depreciation deduction equal to 10% of th…
I. - The delivery 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 subje…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…
Net property income is equal to the difference between the amount of gross income and total property expenses.
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
…ships mentioned in Article 8c.7° bis (Repealed as from the date of entry into force of I of article 26 of law no. 96-1182 of 30 December 1996, JO of 31);8° Persons who, on a professional basis, carry…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
Income distributed by a real estate investment fund mentioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with t…
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