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Showing 101–110 of 1193 articles for “Art. 39 quindecies”
1. The depreciation of capital goods, other than residential buildings, building sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by indust…
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
Energy-saving equipment and renewable energy production equipment that appear on a list drawn up by joint order of the Minister for the Budget and the Minister for Industry, acquired or manufactured b…
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…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
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…
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