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Showing 1961–1970 of 67067 articles for “Art. I-a sexies-0 bis”
Automatically controlled reprogrammable multi-application manipulators, programmable in three or more axes, which are fixed or mobile and intended for use in industrial automation applications, acquir…
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…
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…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
The operations of the guarantee fund relating to the assumption of responsibility for the losses referred to in article L. 242-1, in the event of the withdrawal of authorisation from an insurance unde…
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