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Showing 7121–7130 of 55089 articles for “Art. CA Bordeaux 2-3-2022 n° 18/04413”
…quipment for diesel that is not coloured and traced recorded as fixed assets. The deduction is applicable to the assets mentioned in the first paragraph of this I acquired as new from 1 January 2020 u…
…n the first paragraph may only be set aside by the companies referred to in the said paragraph that carry on an industrial, commercial or craft business, that were created or taken over less than thre…
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…
…y make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to their business, when they fall within the categories of vehicles with a total authorised la…
…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 of equipment, acqu…
…nsfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concerned at the time of this transfer is deferred until the tim…
…ment or association up to the amount already deducted from income on the date of transfer, which is calculated pro rata temporis. III.The establishment or association mentioned in I that rents out a n…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
…in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision for losses incurred by this establishment o…
…in respect of financial years ending before 1 July 2009: 1° With food safety regulations, for those carrying on an industrial, commercial or craft business; 2° With health, safety, fire protection, an…
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