Article 39
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
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Showing 6861–6870 of 67964 articles for “Art. I-2-1°”
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
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…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
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…
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
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…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
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…
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