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Showing 3941–3950 of 54001 articles for “Art. I-4°”
Subject to the provisions of article 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if th…
Subject to the provisions of
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…
Net property income is equal to the difference between the amount of gross income and total property expenses.
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…
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
I.-Magistrates shall have access to all data, information and communications content recorded in the processing system, for the purposes of the proceedings brought before them. II.For the purposes of…
I. - In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxa…
A drawee who has refused payment of all or part of a cheque for lack of sufficient funds must draw up a certificate of rejection of the cheque for the payee. This certificate states that the drawer is…
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