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Showing 351–360 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
By way of exception to the provisions of Article 38, interest rate or currency swaps entered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and whic…
When a leasing company leases a business, a craft business or one of their non-depreciable intangible elements or shares in commercial companies that are not negotiable on a regulated market under the…
1. Subject to the provisions of Articles 33 ter, 40 to 43 bis and 151 sexies, taxable profit is net profit, determined on the basis of the overall results of operations of any kind carried out by comp…
…f derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 531-4 of t…
…239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Financial Code relating to the assets mentioned in 1° and 2° of I of Article…
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…
…ed into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-248 of 4 February 1959 may, as soon as their subscription is paid, make an exceptional write-down…
…th its guarantee.II. - The annual allocation made to the provision provided for in I is limited to 75% of the amount of underwriting profit net of reinsurance cessions made by the company in the credi…
…st once a week and whose selling price does not exceed that of the majority of daily newspapers by 75%. A decree by the Minister for the Economy and Finance sets the conditions for this assimilation.2…
…ded 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 deprecia…
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