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Showing 831–840 of 61869 articles for “Art. R. 512-39-1 et s.”
…of ownership in accordance with the procedures laid down in respect of ships; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions o…
…re fixed or mobile and intended for use in industrial automation applications, acquired or created between 1 October 2013 and 31 December 2016, may be subject to exceptional depreciation over twenty-f…
…of ownership in accordance with the procedures laid down in respect of horses; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions o…
…ing into account the depreciation period in use in each type of industry. A decree of the Conseil d'Etat sets the terms and conditions of degressive depreciation.Degressive depreciation rates are obta…
…ergy 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 before 1 January 2011 may be subject to e…
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…
…d companies or bodies whose purpose is the construction of residential buildings and whose list is set by decree may be charged to the overheads account, under conditions that are also set by decree (…
…item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company fails to comply with this requirement…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
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…
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