French General Tax CodeIn force
4: Determining taxable income
Article 28
Net property income is equal to the difference between the amount of gross income and total property expenses.
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Showing 51–60 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
Net property income is equal to the difference between the amount of gross income and total property expenses.
…ncome from property regime, unless the owner is a natural or legal person covered by the industrial and commercial profits regime. A lessee taxed under the income from land regime benefits, where appl…
…s 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 own name, with a view…
…perty income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings are taken at their amount exclusive of value ad…
…39 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with the exception of the fraction relating to rental income from furnished prop…
…iété civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in its own name to inco…
1. Notwithstanding the provisions of
…hich 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 income tax on the proceeds of these sales…
Included in the total income used as a basis for income tax are profits obtained during the year of taxation or during the twelve-month period whose results were used to draw up the last balance sheet…
…d by a legal entity under the conditions set out in Articles L. 211-27 to L. 211-34 of the Monetary and Financial Code are, for the application of the provisions of this Code, deemed not to have been…
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