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Showing 13731–13740 of 14014 articles for “Art. 2°”
For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…
…uipment is three or four years, five or six years, or more than six years as regards: 1° (Expired); 2° a. Energy-saving equipment and renewable energy production equipment acquired or manufactured by…
…isions of 1 are applicable under the same conditions:1° To hotel investments, movable and immovable;2° To industrial buildings whose normal period of use does not exceed fifteen years and whose constr…
…e l'article L. 214-51 of the Monetary and Financial Code relating to the assets mentioned in 1° and 2° of I of Article L. 214-36 of the same code, held directly or indirectly by this fund, which are i…
…r errors resulting from excessive depreciation allowances in relation to the practices mentioned in 2° of 1 of Article 39 deducted over time-barred financial years or from the deduction during time-ba…
…ction relating to rental income from furnished property, relating to the assets mentioned in 1° and 2° of I of Article L. 214-36 of the same code, with the exception of furnishings, equipment or movab…
…le property, with a view to erecting one or more buildings and selling them, en bloc or by premises;2° Persons engaging in intermediary transactions for the purchase, subscription or sale of the prope…
…or and the beneficiary of the guarantee are taxable on their profits according to a real tax regime;2° The remittances relate to the financial securities mentioned in Article L. 211-27 or the items re…
…warded by the "Fondation du patrimoine", mentioned in the first paragraph of 3° of I of article 156.2° For rural properties:a) The expenditure listed in a) to e) of 1°;b) (repealed)c) Non-profitable i…
…fter payment of the interest coupon, the purchase price is understood to exclude the accrued coupon;2° And the interest, accrued for the financial year or since acquisition, calculated by applying the…
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