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Showing 4281–4290 of 33916 articles for “Art. s. 815-3”
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…
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…
…e distributed in equal shares over the year in which it is realised and over the following four years. In this case, the company staggers, in equal shares over the same years, the deduction of the tot…
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…
…representing the disposal of the products in question or the advance payments received on these sums. Agricultural production that is warehoused and then taken back by the farmer remains on the farme…
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…
…ikely to be charged to an account of start-up costs, shall be allowed as a deduction for tax purposes.The same applies to expenditure incurred for the purposes indicated above by deduction from profit…
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