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Showing 131–140 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…tary professional retirement mentioned in article L. 942-1 of the Social Security Code may set up a tax-free provision to deal with the overall management loss relating to all life, nuptial, natal and…
…isions set out in a of 2° do not apply to goods for which the order gave rise to the benefit of the tax aid instituted by the lois n° 75-408 du 29 mai 1975 et n° 75-853 du 13 septembre 1975. The provi…
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…
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…
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…
Buildings allocated to livestock farming activities and equipment and facilities intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 Decem…
…ms it has paid under these contracts and which have not previously been deducted from the company's taxable results. Sums whose taxation has been deferred pursuant to the preceding paragraph are deduc…
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…
Equipment acquired or manufactured before 1 January 2011 that appears on a list drawn up by joint order of the Minister for the Budget and the Minister for the Environment and that is intended to redu…
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