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Showing 3661–3670 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…e and intended for use in industrial automation applications, acquired or created between 1 October 2013 and 31 December 2016, may be subject to exceptional depreciation over twenty-four months from t…
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…
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…
…t exceed fifteen years and whose construction is completed after the date of publication of the loi n° 62-873 du 31 juillet 1962;3° Communications satellites;4° Buildings exclusively intended to host…
I. - Insurance companies, supplementary occupational retirement funds mentioned in Article L. 381-1 of the Insurance Code, mutual insurance companies or supplementary occupational retirement unions me…
…t 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 provisions of 2° do not apply to equ…
…he Minister for the Budget and the Minister for Industry, acquired or manufactured before 1 January 2011 may be subject to exceptional depreciation over twelve months from the date they are brought in…
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…
…intended for the storage of livestock effluent constructed, acquired or manufactured from 1 January 2016 until 31 December 2017 may be subject to exceptional depreciation equal to 40% of their cost pr…
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