Article 31-0 bis
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
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Showing 1041–1050 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
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…
The member of a société 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 i…
1. Notwithstanding the provisions of
Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…
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…
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
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
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