Article R2221-87
Revenue from the investment section includes in particular: 1° The value of allocated assets; 2° Reserves and similar receipts; 3° Investment grants; 4° Provisions and depreciation; 5° Borrowings and…
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Showing 3981–3990 of 62896 articles for “Art. II · Arts. R 611-13 to R 611-16”
Revenue from the investment section includes in particular: 1° The value of allocated assets; 2° Reserves and similar receipts; 3° Investment grants; 4° Provisions and depreciation; 5° Borrowings and…
Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to…
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
Budget appropriations in the operating section of the budget that have not been committed at the close of the financial year may not be carried over to the budget for the following financial year. Exp…
When presenting the budget, the mayor provides a copy of the latest financial account in support of his proposals, together with a report highlighting the financial and economic situation of the autho…
The public establishment mentioned in article L. 3512-15 may commission approved laboratories to carry out the analyses mentioned in the same article.The costs of these analyses shall be borne by the…
I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
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