Article 39 quinquies C
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…
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Showing 101–110 of 2313 articles for “Art. 4 and CGI Art. 111”
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…
…newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised pursuant to the article 1 of law no.…
…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 completion of these buildings, take exceptional dep…
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…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…on 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 between 13 November 2013 and 31 Dece…
Each member of the ship co-ownerships mentioned in article 8 quater depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect of ships; for the purpos…
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…
…mable multi-application manipulators, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquired or created between 1 October 20…
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