French General Tax CodeIn force
2: Determination of taxable profits
Article 39 sexies
Sums allocated by virtue of the provisions of the texts adopted for the application of article
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Showing 6631–6640 of 36311 articles for “Art. CA Toulouse 11-3-2020”
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…ip in accordance with the procedures laid down in respect of ships; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions of the first…
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…
…p in accordance with the procedures laid down in respect of horses; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions of the first…
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…
…ses, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the…
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…
…ed in equal shares over the year in which it is realised and over the following four years. In this case, the company staggers, in equal shares over the same years, the deduction of the total amount o…
…acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company f…
…production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a profit or loss for the determination…
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