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Showing 21–30 of 52239 articles for “Art. 1 déc. 2011”
…regime mentioned in 2° of I of Article 277 A, or pursuant to articles 300, 300 sexies, 302 bis ZN, 1613 ter, 1613 quater, 1671 of this Code, Article 266 undecies of the Customs Code or Article L. 253…
…in respect of expenses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-55…
…t provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September 1998, must enter, on the declaration pro…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
…reventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry Code or in the massifs referred to in articles L. 133-1 and L. 133-2 of the sa…
…allocated to an industrial activity, when these assets fall into one of the following categories: 1° Robotics and cobotics equipment; 2° Additive manufacturing equipment; 3° Software used for design…
…refrigeration and air treatment equipment using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 Apri…
…s are less than or equal to a value set by decree, which fall into one of the following categories: 1° Equipment and tooling used in industrial operations; 2° Handling equipment; 3° Engines installed…
I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporati…
…corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly…
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