French General Tax CodeIn force
2: Determination of taxable profits
Article 39 quinquies D
…tion of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
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Showing 6691–6700 of 54001 articles for “Art. D. 146-1”
…tion of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
…he original value of the new asset, excluding financial expenses, at the time the contract was signed. This deduction is spread over the period mentioned in the eleventh paragraph of this I. If the le…
…% of the original value of the new asset, excluding finance costs, at the time the contract is signed. This deduction is spread pro rata temporis over the normal period of use of the asset. If the les…
…% of the original value of the new asset, excluding finance costs, at the time the contract is signed. This deduction is spread pro rata temporis over the normal period of use of the asset. If the les…
…ing financial costs, in the case of an asset mentioned in 4° of I, at the time the contract is signed. It may also deduct an amount equal to 105% of the additional investment costs if it concerns equi…
…% of the original value of the new asset, excluding finance costs, at the time the contract is signed. This deduction is spread pro rata temporis over the normal period of use of the asset. If the les…
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
…ied forward to the profit or loss for the tax year or period during which this proportion was reduced. The same applies if one of the conditions stipulated in I ceases to be met or if the establishmen…
The non-medical team in a haematology intensive care unit comprises at least: 1° One nurse for every four open beds ; 2° During the day, one nursing assistant for every four open beds and, at night, o…
The medical permanence of the haematology intensive care unit is ensured, outside day services, by at least : 1° The presence on site of a doctor with training or experience in critical care ; 2° An o…
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