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Showing 111–120 of 2313 articles for “Art. 4 and CGI Art. 111”
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
…lities existing on 31 December 1980. Structures meeting the criteria defined in the first paragraph and completed before 1 January 2011 may be subject to exceptional depreciation over twelve months pr…
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…
…utual insurance companies or supplementary occupational retirement unions mentioned in Article L. 214-1 du code de la mutualité or the institutions for supplementary professional retirement mentioned…
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…
…payable 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 list is…
Buildings allocated to livestock farming activities and equipment and facilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 Decem…
…ompany following the death may be distributed in equal shares over the year in which it is realised and over the following four years. In this case, the company staggers, in equal shares over the same…
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