Article 1986
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Showing 1–10 of 16903 articles for “Art. CE 23-6-1986 n° 50655”
The mandate is free of charge if there is no agreement to the contrary.
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…l estate to which are allocated furnishings, equipment or goods allocated to these properties and necessary for the functioning, use or operation of the latter by a third party, mentioned in article L…
…at the request of the taxpayer, to the income for the year in which the compensation was actually received.
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
…rds, in the accounts of the trust estate, the assets or rights transferred for their acquisition price or value by the settlor.
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regulations having equivalent effect to these authorisations. Receipts at unauthorised facilitie…
…e spread equally over the financial years ending during the term of the leasing contract, without exceeding fifteen years. However, when the property is acquired by the company or the leasing contract…
…hermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowa…
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