Article 238 bis AB
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
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Showing 481–490 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…where applicable, the standard clauses of the production association contract (1). (1) Annex III, art. 46 quindecies A to 46 quindecies F.
…nal fishing companies or fishing outfitting companies as defined in II of Article 240 of Law no. 2005-157 of 23 February 2005 on the development of rural areas aged under fifty on the date of the appl…
For the purposes of the provisions of this Code, the settlor means the person holding the rights representing the property or rights transferred into the trust estate.
…he Centre National du Cinéma et de l'Image Animée. Financing through these contracts may not exceed 50% of the total cost of the work.c. Cash payments made by distribution association contract, in ord…
…m the redemption by the said company of its own shares are subject to the rules set out in article 150-0 A without prejudice to the application of the provisions of the second paragraph of article 163…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
…of those concerned.The annual depreciation instalments for financial years commencing on or after 1 January 1977 are calculated on the basis of the revalued values.The special provision is deducted fr…
Any variation or depreciation in the amount of the settlor's rights representing the property or rights transferred to the trust estate has no impact on the settlor's taxable income.
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