False diplomas: consequencesGiven the difficulty of getting a job these days, many people are tempted to embellish their CVs or even invent diplomas to get a job. Careful it's very serious!
A ski accident occurring during a seminar week is recognized as a work accident.An employee participated in a week-long seminar organized by his employer. On a day off, the employee chose to ski on his own. He was injured that day.
do we have to do any work in 2018 or 2019?1) In May 2019, a 2018 income tax return will be filed. The tax authorities will calculate the tax from the salaries/rent and cancel it because it is a blank year via the tax credit modernization of the collection (CIMR). On the other hand, it will calculate the tax due on exceptional income (investment income, capital gains, premiums, etc.) and claim tax from you on this exceptional income.
2) If a property lessor has more expenses than rent following major works, the deficit is deducted within the limit of €10,700 from the other income called "total income" (i.e. a tax gain at the marginal tax bracket called the average tax rate). Above -10 700 €, the deficit is provisioned and will be deducted in subsequent years only from a positive property income.