Article 39 quinquies I
…Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, on the one hand, the value of the land and the residual value of the buildings and, on the…
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Showing 541–550 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, on the one hand, the value of the land and the residual value of the buildings and, on the…
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…
When the 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 share…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…ations in claims experience relating to group insurance operations against death, incapacity or disability risks. The provision is calculated for each insurance contract covering the risks in question…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
…development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by sociétés d'aménagement foncier et d'établissement rural and sociétés whose principal activity is…
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