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Showing 661–670 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…sions are set by decree (2).II. - Captive reinsurance undertakings referred to in 3° of Article L. 350-2 of the Insurance Code owned by an undertaking other than a financial undertaking within the mea…
…for design, manufacturing or processing operations; 4° Integrated machines for intensive computing; 5° Physical sensors collecting data on the company's production site, its production line or its tra…
…uipment using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse ga…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…ial year during which the sale takes place. However, for transactions referred to in I of Articles 151 octies and 151 octies A or placed under the regime provided for in article 210 A, upon option exe…
…or hydrogen, as well as non-road vehicles that combine electric power with petrol or superethanol E85 and those that combine petrol with natural gas fuel or liquefied petroleum gas whose emissions are…
I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporati…
…o income tax may set aside a provision for investment in respect of financial years closed before 1 January 2010. The provision referred to in the first paragraph may only be set aside by the companie…
…n the case of a transfer inter vivos that took place prior to the publication of the decree no. 61-856 of 31 July 1961, amending the decree no. 50-898 of 2 August 1950, the company will have opted, in…
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