Article 39 AA
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
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Showing 2951–2960 of 70684 articles for “Art. s. R 123-111-1 and A 123-61-1”
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
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…
The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contrac…
A 40% allowance is applied to the gross amount of pensions paid by a debtor established or domiciled in mainland France to persons whose tax domicile is in French Polynesia, the Wallis and Futuna Isla…
The application for invalidity or lapse referred to in Article L. 716-1 shall be made in writing in accordance with the terms and conditions laid down by decision of the Director General of the Nation…
In support of his declaration, the applicant shall submit: I. In all cases, a copy of the written document signed with a principal, mentioning the content of the agency contract, or, failing that, any…
I. - For the purposes of the seventh paragraph of article L. 132-22, the following information is provided to the policyholder:- the interest rate guaranteed by the contract and the interest rate corr…
I. - For a given financial year, the total amount of profit sharing guaranteed by the company or the supplementary occupational retirement fund under article A. 132-2 must be less than a ceiling calcu…
The obligation to provide the information referred to in Article L. 132-9-1 is validly fulfilled if the contract, or the notice in the case of contracts referred to in Article L. 141-1, contains the f…
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