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Showing 3681–3690 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
…E et 39 quinquies F.II. - The provisions of this article apply to investments made before 1 January 2011.
…e portion exceeding the rebilling, is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
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…
…f 30 September 1944, and which are not in one of the cases provided for in 1° and 2° of the article 20 of the aforementioned law of 2 August 1954, are authorised to deduct from their net profit, for t…
…t least 500,000 policyholders, 33% for a headcount of 100,000 policyholders, 87% for a headcount of 20,000 policyholders and 100% for a headcount of no more than 10,000 policyholders. Where the headco…
…to investments that have not been the subject of an application for approval filed before 1 January 2004.II bis. - The provisions of II also apply under the same conditions to investments made abroad…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…t aside a provision deductible from taxable income for financial years ending on or after 1 January 2018 and until 31 December 2023, with a view to meeting the following expenses:a) Acquisitions of eq…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
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