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Showing 1921–1930 of 9446 articles for “Art. D. n° 2004-1331”
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…y a public entity. These assets are eligible for the deduction regardless of how they are depreciated. In the event of the transfer of rights of use relating to the assets mentioned in the first sente…
…tal losses incurred on the disposal of depreciable assets, regardless of how long they have been held. Where applicable, these capital losses are reduced by the amount of depreciation expressly exclud…
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
…the first paragraph in the name of the shareholder whose securities have been transferred or redeemed. A decree sets out the terms and conditions for the application of this article, in particular the…
Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capac…
1. Any compensation paid on termination of an employment contract constitutes taxable remuneration, subject to the following provisions.Do not constitute taxable remuneration:1° The compensation refer…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
The debt securities referred to in the first paragraph of article 124 B must be registered in an account or nominative deposit with the persons referred to in article 242 ter for the assessment of inc…
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