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Showing 4671–4680 of 62496 articles for “Art. Cass. 3e civ. 19 December 1983 · Cass. 3e civ. 2 October 2002 · Cass. 3e civ. 3 May 2006”
…he Minister for the Budget 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 in…
…r bodies whose purpose is the construction of residential buildings and whose list is set by decree may be charged to the overheads account, under conditions that are also set by decree (1).
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…
…al 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 using the straight-line method…
…is responsible for storing it, processing it or carrying out other services on this production and may be taken back identically or to the equivalent by the farmer. Warehoused agricultural production…
For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
…he most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the opera…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
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