Commercial Leases/Business Goodwill
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Title 1: Formation of the lease agreement
Chapter 1: Term
Chapter 2: Obligations of the parties
I: Agreement of the parties
II: Actual and genuine rent
III: Flat-rate rent
IV: Variable or binary rent/Turnover clauses
V: Single-purpose premises
VI: Indexed rent
VII: Step rent
A: Concept
B: Constitution
C: Restitution
IX: Key money
Section 2: Rental value
Section 3: Revision during the lease term
Title 3: Change of use
Title 4: End of lease
Title 5: Assignment of the lease
Title 6: Procedure
Part 2: Business goodwill
146. Tax regime
1 minute de lecture
The sums paid as a security deposit do not constitute income received by the owner within the meaning of the provisions of Article 29 of the General Tax Code. Indeed, these sums remain mere deposits and cannot therefore be considered as definitively acquired by the lessor as long as he has not used them to cover the amount of rent that would not have been paid to him at their due date or for the c …
