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Showing 5081–5090 of 70631 articles for “Art. I-1 and I-2”
…for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companies, install…
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
…rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that…
…provisions of the first paragraph, companies leasing assets under the conditions provided for in 1 and 2 of Article L. 313-7 of the French Monetary and Financial Code and those operating leasing tran…
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…
…nses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings leased by the company.However, remuneration is only allowed a…
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…
…profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be…
I. - Insurance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions r…
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