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Showing 421–430 of 52523 articles for “Art. 39 quindecies 1-1”
…ial years. 6. Without prejudice to the application of the fifteenth paragraph of 5° of 1 of article 39, provisions not used in accordance with their purpose before the end of the fifth year following…
I. - A formula-based general-purpose investment fund is a general-purpose investment fund that meets the following two conditions:1° It is managed passively and its management objective is to reach, a…
Unitholders are liable for the debts of the co-ownership only up to the amount of the fund's assets and in proportion to their share.
Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a le…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
…out prejudice to the application of the provisions of the fifteenth paragraph of 5° of 1 of Article 39, provisions not used in accordance with their purpose before the end of the fifth year following…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
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…
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