French General Tax CodeIn force
4: Determining taxable income
Article 29
Subject to the provisions of
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Showing 501–510 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
Subject to the provisions of
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
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…
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…
Net property income is equal to the difference between the amount of gross income and total property expenses.
I. - For the purposes of income tax, the profits 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 ow…
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…
1. Notwithstanding the provisions of
…output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more than two points and are not used for professional purposes are exempt from i…
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