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Showing 201–210 of 248 articles for “Art. Loyers comm.”
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
The provisions mentioned in article R. 426-3 must, at all times, be represented by equivalent assets located within the territory of a Member State of the European Community or another State party to…
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…
…ditions set out in Article L. 6241-2 of the Labour Code.The apprenticeship tax is payable by the employers mentioned in articles L. 6331-1 and L. 6331-3 of the French Labour Code and liable for corpor…
…ship development initiatives under the conditions set out in article L. 6241-2. It is payable by employers liable for corporation tax as referred to inarticle 205 of the General Tax Code, either by ri…
I. - The budget for the Mayotte fire and rescue service comprises an investment section and an operating section.The investment section may include programme authorisations and payment appropriations.…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
The products and services referred to in 2° of Article L. 561-9 are :1° Life insurance or capitalisation contracts where the annual premium does not exceed €1,000 or where the single premium does not…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
I.-Without prejudice to the right of ownership or retention enforceable against the collective proceedings and the provisions of articles L. 622-17 and L. 641-13, the amount of distributable assets is…
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