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Showing 9001–9010 of 62763 articles for “Art. Arrêté DEVL1507007A of 23-3-2015”
…uild or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, upon completion o…
…air transport.The limits within which annual allocations to these provisions may be deducted from profits and those for the overall amount of each provision are set by decree (1), depending respective…
…ax 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 included in fixed assets, excluding financial costs, allocated to an…
…income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all refrigeration and air treatment equipment u…
…on tax or income tax under an actual system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, Non-road vehicles recorded as fixed assets that ru…
…n tax or income tax under an actual system, may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of storage facilities and handling and distributio…
…rietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for inves…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
…ion tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to their business, when they fall within…
…ax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly linked to the installation…
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