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Showing 101–110 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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…
…profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be…
I. - Insurance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions r…
…years.However, for investments made in countries on a list drawn up by the Minister for the Economy and Finance, the amount of the provision may be equal to the sums invested in capital during the fir…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…the legal status of the press, developing professional information or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture and scienti…
…buildings used under the conditions referred to in the same paragraph. The provisions of the first and second paragraphs apply to companies which, during the last financial year ended on the date of…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
…le income a sum equal to 40% of the original value, excluding financial costs, of all refrigeration and air treatment equipment using refrigerants other than those mentioned in section 1 of Annex I to…
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