French General Tax CodeIn force
2: Determination of taxable profits
Article 39 sexies
Sums allocated by virtue of the provisions of the texts adopted for the application of article
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Showing 6801–6810 of 51736 articles for “Art. L 227-3”
Sums allocated by virtue of the provisions of the texts adopted for the application of article
Each member of the ship co-ownerships mentioned in article 8 quater depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect of ships; for the purpos…
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…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
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…
…uipment 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 into service.The first p…
Non-repayable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose l…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated us…
The warehousing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a prof…
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