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Showing 121–130 of 2313 articles for “Art. 4 and CGI Art. 111”
…ay not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to comply with this requirement, it p…
…sing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a profit or loss…
…before 1 January 2011 that appears on a list drawn up by joint order of the Minister for the Budget and the Minister for the Environment and that is intended to reduce the noise level of installations…
…ion of the cost price of the buildings exceeding the amount used to calculate this tax reduction. 2 and 3 of II of Article 39 C do not apply to the portion of depreciation that has not been allowed as…
…for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companies, install…
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
Companies that let a property under the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, o…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
…rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that…
…provisions of the first paragraph, companies leasing assets under the conditions provided for in 1 and 2 of Article L. 313-7 of the French Monetary and Financial Code and those operating leasing tran…
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