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Showing 4150 of 50178 articles for Art. Cass. com. – 2 Dec. 2020 – no. 18-20.231

French General Tax CodeIn force
Chapter V: Overseas departments. Establishment and conservation of the land register

Article 1649 decies

…ldings, with a view to implementing the reform of land registration carried out by the décret n° 55-22 du 4 janvier 1955 modifié et les textes pris pour son application.In the Department of Mayotte, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies G

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11° bis : Tax reduction for investment in leisure property

Article 199 decies EA

…oned article, the tax reduction applies to housing located in classified resorts covered by Section 2 of Chapter III of Title III of Book I of the Tourism Code and in tourist towns, the list of which…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies A

…business, when they fall within the categories of vehicles with a total authorised laden weight of 2.6 tonnes or more that exclusively use one or more of the following energies:a) Natural gas and bio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies F

…fall into one of the following categories: 1° Equipment and tooling used in industrial operations; 2° Handling equipment; 3° Engines installed in the equipment mentioned in 1° and 2°. The deduction a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies B

…y, when these assets fall into one of the following categories: 1° Robotics and cobotics equipment; 2° Additive manufacturing equipment; 3° Software used for design, manufacturing or processing operat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies G

I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporati…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies D

…ent using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

…me tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding financial costs, directly linked to the installat…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies E

…oviding driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integrat…

AI translation · Updated 8 Nov 2023Open Article
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