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Showing 6131–6140 of 45698 articles for “Art. Décret 81-255 du 3-3-1981”
…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 value added ta…
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
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…n 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 purposes of determining capital gains, the depreciation…
…nipulators, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquired or created between 1 October 2013 and 31 December 2016, m…
…rticle 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect of horses; for the purposes of determining capital gains, the depreciatio…
Energy-saving equipment and renewable energy production equipment that appear on a list drawn up by joint order of the Minister for the Budget and the Minister for Industry, acquired or manufactured b…
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…
…ollowing four years. In this case, the company staggers, in equal shares over the same years, the deduction of the total amount of premiums it has paid under these contracts and which have not previou…
…d of use. If the company fails to comply with this requirement, it permanently loses the right to deduct the portion of depreciation that has been deferred in this way..
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