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Showing 9781–9790 of 34828 articles for “Art. CE 25-3-2019 n° 422943”
…the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, on the one hand, the value of the land and the residual value of the buildings and, on t…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
…onmental Code relating to facilities classified for environmental protection may benefit from the exceptional depreciation provided for in articles 39 quinquies E et 39 quinquies F.II. - The provision…
I. - Insurance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions r…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
…anuary 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable…
…s ago, that employ fewer than twenty employees and that, over the course of the financial year, reduced or extended, where applicable, to twelve months, either have sales of no more than €50 million o…
…ties 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 article 35.
When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concern…
…L. 223-1 of the French Commercial Code subject to income tax may set aside a provision for compliance expenditure in respect of financial years ending before 1 July 2009: 1° With food safety regulati…
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