Article 38
…cable, by irrevocable option, to loans denominated in a foreign currency granted, as from 1 January 2001, by companies other than credit institutions, finance companies and investment companies mentio…
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Showing 3651–3660 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…cable, by irrevocable option, to loans denominated in a foreign currency granted, as from 1 January 2001, by companies other than credit institutions, finance companies and investment companies mentio…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
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…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
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…
…ble from taxable income for financial years ending on or after 1 January 1997 and until 31 December 2023, with a view to meeting the following expenses:a) Acquisition of equipment, furniture, land, bu…
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
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…
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…
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