Article 39 decies B
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…
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Showing 2011–2020 of 4196 articles for “Art. BOI-RSA-ES-20-40-40”
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…
If the usufruct includes coppiced woods, the usufructuary is obliged to observe the order and proportion of the cuts, in accordance with the development or the constant use of the owners; without comp…
For the purposes of this Title, "workplaces" means places intended to accommodate workstations, whether or not located in the buildings of the establishment, and any other place within the area of the…
For the purposes of this Title, "workplaces" means places intended to accommodate workstations, whether or not located in the buildings of the establishment, and any other place within the area of the…
Where sociétés de crédit foncier issue "obligations foncières" with an extendible maturity date, the maturity date may only be extended in one or more of the following cases:1° In the event of non-pay…
An undertaking for collective real estate investment may take out loans up to a limit of 40% of the value of the real estate assets mentioned in 1° to 3° and 5° of I of article L. 214-36.To determine…
Articles L. 2123-1 to L. 2123-3, L. 2123-5, L. 2123-7 to L. 2123-16, L. 2123-18-2 and L. 2123-18-4, as well as article L. 2123-24-1 are applicable to the members of the council of the communauté de co…
I.-1. Companies subject to corporation 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 the…
SCALE FOR ASSESSING THE DEGREE OF DISABILITY OF VICTIMS OF MEDICAL ACCIDENTS, IATROGENIC CONDITIONS OR NOSOCOMIAL INFECTIONS REFERRED TO IN ARTICLE D. 1142-2 VII. - CARDIOVASCULAR SYSTEMWhatever the n…
Without prejudice to Article 40 of the Code of Criminal Procedure, Articles L. 621-17-3 and L. 621-20-1 of this Code and the exercise of its powers by the Autorité des marchés financiers, the latter,…
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