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Showing 911–920 of 61869 articles for “Art. R. 512-39-1 et s.”
…t activity within the meaning of the second paragraph of article L. 169 of the Book of Tax Procedures.
…form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision for losses incurred by this establishment or subsidiary. The acquisiti…
…legal status of the press, largely devoted to political and general information, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January…
Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres…
Par exception aux dispositions du premier alinéa du 5° du 1 de Article 39, the provision set aside to cover the costs of dismantling, removing installations or restoring a site, which result from a le…
…nation of thought, the debate of ideas, general culture and scientific research, are authorised to set aside a provision deductible from taxable income for financial years ending on or after 1 January…
…needs of their business in the rural regeneration zones mentioned in Article 1465 A may, upon completion of the buildings, take exceptional depreciation equal to 25% of their cost price, with the res…
…e an exceptional write-down equal to the amount of this payment and deductible for the purposes of determining the tax on profits (1). The provisions referred to in the first paragraph do not apply to…
I. - Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the St…
…accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon completion of these buildings, take exceptional depreciation equal to 50% of their cost price. The residu…
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