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Showing 8951–8960 of 33488 articles for “Art. 215 al. 3”
…longer applicable to investments which are the subject of a request for prior approval filed after 31 December 1987.I bis. - French companies which set up their first commercial establishment in a fo…
…sion 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) Acquisitions of equipment, furnit…
…on, reduced or extended where applicable to twelve months, or a balance sheet total not exceeding €43 million. For companies that are members of a group within the meaning of article 223 A or from art…
…to the assets mentioned in the first paragraph of this I acquired as new from 1 January 2019 until 31 December 2022. II.-The deduction is spread on a straight-line basis over the normal period of use…
…to the assets mentioned in the first paragraph of this I acquired as new from 1 January 2020 until 31 December 2022. II - The deduction is spread on a straight-line basis over the normal useful life…
…ect to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respect…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
…of this fuel. 2. For the vehicles mentioned in 1 of this I with a total authorised laden weight of 3.5 tonnes or more, acquired from 1 January 2016 and until 31 December 2030 for those using the ener…
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
…iding driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integratio…
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