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Showing 6111–6120 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
Automatically controlled reprogrammable multi-application manipulators, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquir…
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…
Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres…
…nd premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by industrial companies, may be calculated according to a degressive depreciation system, taking…
…ities, 75% of the average half-yearly rate for government bonds. However, this percentage is set at 60% for re-investments taking place from the sixth year following the end of the financial year in q…
…t apply to goods for which the order gave rise to the benefit of the tax aid instituted by the lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975. The provisions of 2° do not apply to equ…
Energy-saving equipment and renewable energy production equipment that appear on a list drawn up by joint order of the Minister for the Budget and the Minister for Industry, acquired or manufactured b…
Additive manufacturing equipment acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional depreciation over twenty-four months from the date on which it is brought…
Non-repayable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose l…
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