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Showing 7111–7120 of 55089 articles for “Art. CA Bordeaux 2-3-2022 n° 18/04413”
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
…f the building at the end of the leasing contract. This provision, determined for each building, is calculated at the end of each financial year. It is equal to the excess of the cumulative amount of…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
…deal with fluctuations in claims experience relating to group insurance operations against death, incapacity or disability risks. The provision is calculated for each insurance contract covering the r…
…an information office, either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during the first…
…s and acquisition of the equipment necessary for their use or for the transmission of such data; d) Capitalised expenditure attributable to research, technological development and innovation for the b…
…over the normal period of use. The provisions of the first paragraph also apply to renovation work, carried out before 1 January 2016, in buildings used under the conditions referred to in the same pa…
…risks relating to terrorist attacks, terrorism and air transport.The limits within which annual allocations to these provisions may be deducted from profits and those for the overall amount of each pr…
…ual to 40% of the original value of assets included in fixed assets, excluding financial costs, allocated to an industrial activity, when these assets fall into one of the following categories: 1° Rob…
…cil of 16 April 2014 on fluorinated greenhouse gases and repealing Regulation (EC) No 842/2006, allocated to their business and included in fixed assets. The deduction applies to the assets mentioned…
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