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Showing 8971–8980 of 33578 articles for “Art. 3 oct. 2007”
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…
…for environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F.II. - The provisions of this article apply to investments made befo…
…ance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions referred to…
…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…
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…
With due regard for the principle of equality, the rules relating to the allocation and exercise of powers applicable to a category of territorial authorities may be differentiated to take account of…
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