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Showing 13941–13950 of 14204 articles for “Art. 1°”
…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…
…areholder is a company, to the long-term capital gains tax regime if the distribution is taken from:1° Net capital gains realised during financial years ending on or after 31 December 2001 from the di…
…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…
…ompany whose shares are exchanged. II. II -The deferral of taxation referred to in I is terminated: 1° In the event of the sale of the land received in exchange; 2° In the event of disposal of the sha…
…plication of the decree of 30 September 1944, and which are not in one of the cases provided for in 1° and 2° of the article 20 of the aforementioned law of 2 August 1954, are authorised to deduct fro…
…ished 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 leased by the company.Howeve…
…d to in article L. 141-2 of the same code.The taxable income of the Banque de France is established:1° After deduction of the amounts mentioned in the fourth paragraph of Article L. 612-18 of the same…
…life of the equipment is three or four years, five or six years, or more than six years as regards: 1° (Expired); 2° a. Energy-saving equipment and renewable energy production equipment acquired or ma…
…he depreciation rates are increased.2. The provisions of 1 are applicable under the same conditions:1° To hotel investments, movable and immovable;2° To industrial buildings whose normal period of use…
…e recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of the Monetary and Financial Code made pursuan…
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