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Showing 631–640 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…applies to small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
…cost price. The provisions of the first paragraph apply to financial years beginning on or after 1 January 1992. The depreciation deducted for tax purposes by the co-ownership in respect of previous…
…nnement peuvent pratiquer, dès achèvement de ces constructions un amortissement exceptionnel égal à 50 % de leur prix de coût. The residual value of the buildings may be depreciated over their normal…
…ng sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by industrial companies, may be calculated according to a degressive depreciation syste…
…of sums corresponding to the amount of their coupons and the redemption price of these securities, 75% of the average half-yearly rate for government bonds. However, this percentage is set at 60% for…
The coefficients used to calculate 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, f…
…der of the Minister for the Budget and the Minister for Industry, acquired or manufactured before 1 January 2011 may be subject to exceptional depreciation over twelve months from the date they are br…
Additive manufacturing equipment acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional depreciation over twenty-four months from the date on which it is brought…
Non-repayable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose l…
…ilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 December 2017 may be subject to exceptional depreciation equal to 40% of their…
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