Translation of "amortissement de biens immobiliers " (French → English) :

depreciation of property assets

Depreciation of Assets: Fixed (Capitalized) vs. Expensed (Custodial)

accumulated depreciation retired assets

properties appraiser | property evaluator | property appraiser | property valuator

director of property acquisition services | land acquisition specialist | property acquisitions manager | property transactions supervisor

real property [ immovable property | law of real property | real estate | Home ownership(ECLAS) | Real estate(STW) ]

encumbrance of real estate | incumbrance of real estate

housing officer | neighbourhood manager | housing coordinator | housing manager

residential property | residential real estate | residential real estate property

The Court recently issued a ruling (in Case C-489/13 Verest and Gerards, 11.09.2014) on property that is not rented out, finding that the freedom of movement of capital precludes the Belgian legislation - the same legislation which the Commission is challenging in this case – when it is liable to lead to higher taxation simply because the method for determining income from property results in the income from property in another Member State being assessed at a higher amount than income from similar property located in Belgium.

(6) Where, in calculating the amount of a deduction allowed to a taxpayer under subsection 20(16) or regulations made for the purposes of paragraph 20(1)(a) in respect of depreciable property of the taxpayer of a prescribed class (in this subsection referred to as the “particular class”), there has been added to the capital cost to the taxpayer of depreciable property of the particular class the capital cost of depreciable property (in this subsection referred to as “added property”) of another prescribed class, for the purposes of this section, section 20 and any regulations made for the purposes of paragraph 20(1)(a), the added propert ...[+++]y shall, if the Minister so directs with respect to any taxation year for which, under subsection 152(4), the Minister may make any reassessment or additional assessment or assess tax, interest or penalties under this Part, be deemed to have been property of the particular class and not of the other class at all times before the beginning of the year and, except to the extent that the added property or any part thereof has been disposed of by the taxpayer before the beginning of the year, to have been transferred from the particular class to the other class at the beginning of the year.

operating costs directly relating to the cultural project or activity, such as rent or lease of real estate and cultural venues, travel expenses, materials and supplies directly related to the cultural project or activity, architectural structures for exhibitions and stage sets, loan, lease and depreciation of tools, software and equipment, costs for access rights to copyright works and other related intellectual property rights protected contents, costs for promotion and costs incurred directly as a result of the project or activity; depreciation charges and the costs of financing are only eligible if they have not been covered by investme ...[+++]nt aid;

Also, with gifts of real estate, when the donor sells the real estate, if it's, say, commercial real estate, they've had the tax benefit of the amortization of the cost of that real estate.