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7 October 2022 admin 0 Comments

Given the financial crisis of the time, the incidents are constantly increasing in the inability to repay the employees' side, resulting in property owners (landlords) losing a significant portion of their income and at the same time being required to pay tax on these non -income. rent.

RENTAL CERTIFICATION

The law provides three specific procedures - ways to address the above problem:

(A) According to Article 597 of the Civil Code, if the lessee delays the rent, in total or some, the lessor is entitled to denounce the lease at least a month ago, if it is a lease, which the duration It was agreed for one year or more and ten days ago in other leases. In fact, the law does not exclude a claim of the lessor for compensation due to the early lease solution.

(B) Article 66 of the introductory law of the Code of Civil Procedure provides that in the event that the lessee delays the rent by recalcitrance, the lessor has the right to ask for the lease as long as the lease lasts and if he did not even denounce the lease, according to the above article of the Civil Code.

(C) In accordance with Articles 637 - 645 of the Code of Civil Procedure, in the case of delay in delay in recalcitrance, a issuance of a rendition of the use of the lease of real estate may be requested if a written nuisance with a bailiff is 15 days. before the application is deposited. The order, 20 days after its performance, is an enforceable title, brings the lease to the lessor and condemns the lessee to the costs paid by the landlord.

Indeed, in the same application, the law enables the payment of the payments, public expenditure, fees and utility bills.

This procedure displays the following advantages compared to the two previous ones: it is very faster as it ensures a judicial decision within a few days and does not require the process of audiences with witnesses etc.

EXCLUDED FROM THE TAX OFFICE

According to POL 1024/12-2-2016, income from the lease of real estate, which are acquired from 1-1-2015 onwards, which have not been received by the beneficiary, are not taken into account in his total income. To this end, it is sufficient, until the deadline for submitting the annual income tax return, it has been issued against the wage judgment, in accordance with one of the aforementioned proceedings. In this way, incomes are taxed in the year and the amount really collected.

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