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Showing 651–660 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…perations with a purchase option. However, the companies mentioned in I of Article 30 of Law no. 80-531 of 15 July 1980 relating to energy savings and the use of heat will be able to exercise this opt…
…inquies E et 39 quinquies F.II. - The provisions of this article apply to investments made before 1 January 2011.
…profit is established 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 t…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operati…
…hat is identical for all policyholders. II. - The annual allocation to the provision is limited to 75% of the technical profit of the contract or group of contracts concerned, net of reinsurance cessi…
…ry in which they hold at least a quarter of the capital may, where the investment made is less than 5 million francs, set up a tax-free provision in an amount equal to the losses incurred during the f…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…ed to set aside a provision 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) Acquisitio…
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…
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