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Showing 1–10 of 33718 articles for “Art. 3 déc. 2014”
…14 April 2017 when these assets can be depreciated according to the system provided for in Article 39 A and they fall into one of the following categories: 1° Equipment and tools used for industrial…
…ligations relating to the tax regime mentioned in 2° of I of Article 277 A, or pursuant to articles 300, 300 sexies, 302 bis ZN, 1613 ter, 1613 quater, 1671 of this Code, Article 266 undecies of the C…
…the following categories: 1° Robotics and cobotics equipment; 2° Additive manufacturing equipment; 3° Software used for design, manufacturing or processing operations; 4° Integrated machines for inte…
…ent using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases…
…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…
…ollowing categories: 1° Equipment and tooling used in industrial operations; 2° Handling equipment; 3° Engines installed in the equipment mentioned in 1° and 2°. The deduction applies to the assets me…
…on of this equipment or the construction of the ship or boat is concluded from 1 January 2020 until 31 December 2024; 2° A sum equal to 105% of the additional capitalised costs, excluding financial co…
…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…
…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…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
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