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Showing 12591–12600 of 12834 articles for “Art. 1° et 2°”
…o a real system may deduct from their taxable income a sum equal to 40% of the original value of assets included in fixed assets, excluding financial costs, allocated to an industrial activity, when t…
…as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by sociétés d'aménagement foncier et d'établissement rural and sociétés whos…
…during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
…Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Monetary…
…ulate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, five or six years, or more tha…
…ing into account the depreciation period in use in each type of industry. A decree of the Conseil d'Etat sets the terms and conditions of degressive depreciation.Degressive depreciation rates are obta…
…mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Financial Code relating to the assets mentioned in 1°…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
…e investment fund mentioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with the exception of the fraction relat…
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