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Showing 5091–5100 of 70631 articles for “Art. I-1 and I-2”
…years.However, for investments made in countries on a list drawn up by the Minister for the Economy and Finance, the amount of the provision may be equal to the sums invested in capital during the fir…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…the legal status of the press, developing professional information or promoting access to knowledge and a ̀ the formation and dissemination of thought, the debate of ideas, general culture and scienti…
…buildings used under the conditions referred to in the same paragraph. The provisions of the first and second paragraphs apply to companies which, during the last financial year ended on the date of…
I. - Insurance and reinsurance companies may set aside tax-free provisions to meet exceptional expenses relating to operations that cover risks due to natural elements, atomic risk, civil liability ri…
I. - Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets includ…
…le income a sum equal to 40% of the original value, excluding financial costs, of all refrigeration and air treatment equipment using refrigerants other than those mentioned in section 1 of Annex I to…
…led)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums r…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…ition of a depreciable fixed asset, these grants are added back to taxable profits at the same time and at the same rate as that at which the fixed asset in question is depreciated. This rate is deter…
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