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Showing 431–440 of 1193 articles for “Art. 39 duodecies”
…from excessive depreciation allowances in relation to the practices mentioned in 2° of 1 of Article 39 deducted over time-barred financial years or from the deduction during time-barred financial year…
…his approval, to the credit institutions, finance companies and companies mentioned in V of Article 39 octies A which carry out transactions provided for in that same V, as well as to groups of compan…
…vided that there is no arm's length relationship within the meaning of a and b of 12 of the article 39 between this company and the latter companies or funds. For companies that are members of a group…
…ial years. 6. Without prejudice to the application of the fifteenth paragraph of 5° of 1 of article 39, provisions not used in accordance with their purpose before the end of the fifth year following…
…out prejudice to the application of the provisions of the fifteenth paragraph of 5° of 1 of Article 39, provisions not used in accordance with their purpose before the end of the fifth year following…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
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…
Companies that build or have built buildings intended for the purification of industrial water, in accordance with the provisions of the loi n° 64-1245 du 16 décembre 1964 as amended, may, upon comple…
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
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