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Showing 5681–5690 of 47447 articles for “Art. 3 mai 2011”
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
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…
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
Income distributed by a real estate investment fund mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Fin…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…proportion to their rights in order to determine, for each share of ownership, the residual value remaining to be depreciated.
…proportion to their rights in order to determine, for each share of ownership, the residual value remaining to be depreciated.
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
Foreign nationals mentioned in article L. 233-2.
For the purposes of this Book, and under the conditions it lays down, nationals of States which are not members of the European Union and which are parties to the Agreement on the European Economic Ar…
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