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Showing 9691–9700 of 47984 articles for “Art. R. 145-3”
…ntract. This provision, determined for each building, is calculated at the end of each financial year. It is equal to the excess of the cumulative amount of the share of rents already acquired taken i…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
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…
…ble to investments made as part of a first commercial establishment made after 31 December 1987.I ter. - The provisions of I bis also apply to French companies whose establishment or subsidiary has as…
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…
…owned by one or more companies. This condition must be met continuously throughout the financial year. To assess compliance with this condition, the percentage of capital held by venture capital compa…
…ation of the leasing or hire purchase contract or the asset and cannot be applied to the new operator. The company that leases or rents the asset with a purchase option may not apply the deduction men…
…or rental contract with option to purchase or of the asset and cannot be applied to the new operator. The company that gives the asset as a leasing or rental contract with option to purchase or of th…
…ng in 2005 or, in the event of a subsequent creation, on the closing date of the first financial year. Activities carried out in one of the following sectors are not eligible for the benefit of this p…
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