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Showing 361–370 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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
The declining balance depreciation 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 betw…
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…
…and technical research operations mentioned in a of II of article 244 quater B are increased to 1, 5, 2 and 2.5 respectively, depending on whether the normal useful life of these assets is three or f…
…applies to small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
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…
…nnement peuvent pratiquer, dès achèvement de ces constructions un amortissement exceptionnel égal à 50 % de leur prix de coût. The residual value of the buildings may be depreciated over their normal…
…on rates are obtained by multiplying straight-line depreciation rates by a coefficient set at:a. 1.25 when the normal useful life is three or four years;b. 1.75 when this normal period is five or six…
…of sums corresponding to the amount of their coupons and the redemption price of these securities, 75% of the average half-yearly rate for government bonds. However, this percentage is set at 60% for…
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