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Showing 4891–4900 of 34678 articles for “Art. CE 27-3-2020 n° 428234”
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…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated us…
…xable income, provided that the agricultural products remain entered as stocks on the farmer's balance sheet. For the application of the first paragraph, a warehousing agreement is the contract by whi…
…he date of transfer, transmission or contribution of the shares thus allocated or until the date of cessation of activity if this is earlier. A decree specifies the reporting obligations necessary for…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be charged to an accou…
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