Article 39 AA quater
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
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Showing 951–960 of 2095 articles for “Art. 131-39”
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
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…
In the event of the installation of new heavy equipment mentioned in 2° of article R. 6122-26 which does not lead to the threshold mentioned in the first paragraph of II of article R. 6123-161 being e…
I.-For each child admitted, the micro-crèche's technical advisor, the technical manager or the director of the establishment or service will ensure that the holders of parental authority or legal repr…
Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a le…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
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