Article 39 AA quater
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
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Showing 9311–9320 of 47428 articles for “Art. 3 mai 2007”
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
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…
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…
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…
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…
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…
Municipalities and public establishments for inter-communal cooperation are competent to build, acquire or lease the property necessary for the operation of the first response centres of the local fir…
I. - Credits from the investment aid fund for departmental and territorial fire and rescue services are allocated to fire and rescue services, by the prefects of the defence zones for which they are r…
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