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Showing 8941–8950 of 33488 articles for “Art. 215 al. 3”
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
…nies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres Ier,…
…r 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 cost price spread…
…ter for the Environment and that is intended to reduce the noise level of installations existing on 31 December 1990, may be the subject of exceptional depreciation over twelve months from the date on…
The basis for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companie…
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
Companies that let a property under the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, o…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
…for environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F.II. - The provisions of this article apply to investments made befo…
…ance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions referred to…
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