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Showing 191–200 of 52523 articles for “Art. 39 quindecies 1-1”
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…
Non-repayable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose l…
At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated us…
…hip referred to in article 8 quater or 8 quinquies or by a grouping within the meaning of articles 239 quater, 239 quater B, 239 quater C or 239 quater D, the amount of depreciation of these assets or…
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…
…prejudice to the application of the provisions of the fifteenth paragraph of 5° of 1 of the article 39, provisions that have not been used for their intended purpose by the end of the fifth year follo…
…4. (Expired)5. Distributions by venture capital companies operating under the conditions of article 1-1 of law no. 85-695 of 11 July 1985 are subject, when the shareholder is a company, to the long-te…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…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…
…ductible expenses as well as that which has been deferred in disregard of the provisions of Article 39 B ;b. To capital gains realised on the disposal of items held for at least two years, insofar as…
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