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Showing 51–60 of 2313 articles for “Art. 719 · CGI Art. 720”
Income distributed by a real estate investment fund mentioned in l'article 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 Fin…
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…
…Association loses, under the conditions laid down in 3, the benefit of the provisions of 1. (1) See art. 93 ter..
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
Companies that build or have built buildings intended 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 comple…
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…
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