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Showing 8931–8940 of 33464 articles for “Art. 1124 al. 3”
Companies that let a property under the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, o…
I. - 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 Moneta…
…for environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F.II. - The provisions of this article apply to investments made befo…
…ance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions referred to…
…longer applicable to investments which are the subject of a request for prior approval filed after 31 December 1987.I bis. - French companies which set up their first commercial establishment in a fo…
…sion deductible from taxable income for financial years ending on or after 1 January 2018 and until 31 December 2023, with a view to meeting the following expenses:a) Acquisitions of equipment, furnit…
…on, reduced or extended where applicable to twelve months, or a balance sheet total not exceeding €43 million. For companies that are members of a group within the meaning of article 223 A or from art…
…to the assets mentioned in the first paragraph of this I acquired as new from 1 January 2019 until 31 December 2022. II.-The deduction is spread on a straight-line basis over the normal period of use…
…to the assets mentioned in the first paragraph of this I acquired as new from 1 January 2020 until 31 December 2022. II - The deduction is spread on a straight-line basis over the normal useful life…
…ect to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respect…
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