Article 39 F
…of ownership in accordance with the procedures laid down in respect of horses; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions o…
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Showing 6091–6100 of 40353 articles for “Art. 25-3 et seq.”
…of ownership in accordance with the procedures laid down in respect of horses; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions o…
…ergy production equipment that appear on a list drawn up by joint order of the Minister for the Budget and the Minister for Industry, acquired or manufactured before 1 January 2011 may be subject to e…
Additive manufacturing equipment acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional depreciation over twenty-four months from the date on which it is brought…
…d companies or bodies whose purpose is the construction of residential buildings and whose list is set by decree may be charged to the overheads account, under conditions that are also set by decree (…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
…item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to comply with this requirement…
…where applicable, its repossession does not result in the recognition of a profit or loss for the determination of taxable income, provided that the agricultural products remain entered as stocks on…
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an…
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