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Showing 9391–9400 of 45698 articles for “Art. Décret 81-255 du 3-3-1981”
…ion to take into account the difference between, on the one hand, the value of the land and the residual value of the buildings and, on the other hand, the price agreed for the possible sale of the bu…
…icle L. 141-2 of the same code.The taxable income of the Banque de France is established:1° After deduction of the amounts mentioned in the fourth paragraph of Article L. 612-18 of the same code;2° Af…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
…debate of ideas, general culture and scientific research, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January 2018 and until 31 Dece…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
…is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs,…
…ragraph may only be set aside by the companies referred to in the said paragraph that carry on an industrial, commercial or craft business, that were created or taken over less than three years ago, t…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
I.-1. Companies subject to corporation tax or income tax under a real taxation system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to the…
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