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Showing 5071–5080 of 70631 articles for “Art. I-1 and I-2”
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
Energy-saving 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 b…
Additive manufacturing equipment acquired or created between 1 October 2015 and 31 December 2017 may be subject to exceptional depreciation over twenty-four months from the date on which it is brought…
…payable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose list is…
Buildings allocated to livestock farming activities and equipment and facilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 Decem…
…ompany following the death may be distributed in equal shares over the year in which it is realised and over the following four years. In this case, the company staggers, in equal shares over the same…
…ay not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to comply with this requirement, it p…
…sing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a profit or loss…
…before 1 January 2011 that appears on a list drawn up by joint order of the Minister for the Budget and the Minister for the Environment and that is intended to reduce the noise level of installations…
…ion of the cost price of the buildings exceeding the amount used to calculate this tax reduction. 2 and 3 of II of Article 39 C do not apply to the portion of depreciation that has not been allowed as…
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