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Showing 6571–6580 of 63423 articles for “Art. Decree 2023-1021 of 3-11-2023”
Each member of the ship co-ownerships mentioned in 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 purpos…
…into service. The first paragraph applies to small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compat…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
1. The depreciation of capital goods, other than residential buildings, building sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by indust…
…epreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, five or six years, or more than six years as regards: 1° (E…
…g 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 before 1 Janu…
…into service.The first paragraph applies to small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compat…
…yer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose list is set by decree may be charged to the overheads account, un…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated us…
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