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Showing 81–90 of 2313 articles for “Art. 4 and CGI Art. 111”
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
…e tax treatment as the income from the securities loaned.II. - 1. The financial securities borrowed and the debt representing the obligation to return these securities are recorded separately on the b…
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…
…entioned in article 239 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 incom…
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
…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…
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