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Showing 21–30 of 2313 articles for “Art. 719 · CGI Art. 720”
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
Subject to the provisions of article 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if th…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
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
I. - Where credit institutions, finance companies or investment firms mentioned in article 38 bis A purchase or subscribe fixed-income securities for a price different from their redemption price, the…
Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…
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…
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