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Showing 9381–9390 of 45698 articles for “Art. Décret 81-255 du 3-3-1981”
Any breach of the provisions of article L. 215-1-1 relating to the arrangements for terminating contracts electronically is punishable by an administrative fine of up to €15,000 for a natural person a…
Where the trader has not reimbursed all of the sums paid by the consumer under the conditions set out in articles L. 224-25-22 and L. 224-25-23, the total amount outstanding is automatically increased…
…reciation made in respect of fixed-income securities prior to their inclusion in this account are deducted from taxable income for the financial year in which they are included, with the exception of…
…the event of a subsequent transfer of these securities, the two-year period mentioned in Article 39 duodecies is deducted from the transfer date. As an exception to the Articles 38 bis and 38 bis-0 A…
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
…lance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured between 13 November…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
…the same period.The first annual instalment of exceptional depreciation must be taken no later than during the third financial year following that of the construction, acquisition or manufacture of th…
…order of the Minister for the Budget and the Minister for the Environment and that is intended to reduce the noise level of installations existing on 31 December 1990, may be the subject of exceptiona…
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
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