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Showing 3751–3760 of 55089 articles for “Art. CA Bordeaux 2-3-2022 n° 18/04413”
…al securities returned are recorded in the balance sheet at this same value.2. The remuneration allocated in return for the securities loan constitutes debt income. Where the lending period covers the…
…lessee recognised in the balance sheet of the leasing company. For the purposes of determining the capital gain on disposal taxable when the lessee accepts the unilateral undertaking to sell, the sal…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…ip in accordance with the procedures laid down in respect of ships; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions of the first…
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…
…p in accordance with the procedures laid down in respect of horses; for the purposes of determining capital gains, the depreciation applied is deducted from the cost price. The provisions of the first…
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…
…ses, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the…
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…
…ed 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 total amount o…
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