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Showing 991–1000 of 4389 articles for “Art. 23 January 2001”
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
…entered on the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisi…
I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…
By way of derogation from I of article L. 5125-23, the pharmacist may dispense, by way of substitution for the biological medicinal product prescribed, a similar biological medicinal product where the…
…cquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase…
…seas departments receives an allocation under the equalisation grant mentioned in III of article L. 2334-23-1 calculated on the basis of its population, multiplied by a synthetic index composed of: 1°…
…fraction mentioned in the first paragraph is equal to 3.3% for financial years ending on or after 1 January 2000. Taxpayers with a turnover of less than 7,630,000 euros are exempt. The turnover to be…
I.-(Repealed) II.-The approval provided for in Article 238 bis HO is granted to limited companies whose sole purpose is the co-ownership purchase of new fishing vessels: a) Operated directly and conti…
I. - The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financia…
MOTOR VEHICLE EVENTS IN WHICHCONTACT BETWEEN VEHICLES IS AUTHORISED(art. A331-22 and A331-23) Definition Events taking place on a circuit with generally used vehicles, in which contact between vehicle…
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