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Showing 5971–5980 of 35642 articles for “Art. CE 16-3-2016 n° 385771”
…ny are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securities lent is recorded separately in the balance…
…ble property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings are taken at their amount exclusive of v…
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
…iew to their rental, furnishings, equipment or movable property allocated to these properties and necessary for the functioning, use or operation of the latter by a third party, mentioned in Article L…
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…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
…t and the Minister for Industry, acquired or manufactured before 1 January 2011 may be subject to exceptional depreciation over twelve months from the date they are brought into service.
Additive manufacturing equipment acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional depreciation over twenty-four months from the date on which it is brought…
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…
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