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Showing 3761–3770 of 55089 articles for “Art. CA Bordeaux 2-3-2022 n° 18/04413”
…acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated using the straight-line method and spread over the normal period of use. If the company f…
…production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a profit or loss for the determination…
For the application of 2° of 1 of Article 39, the depreciation of buildings that have given entitlement to the tax reduction provided for in l'article 199 sexvicies are only allowed as a deduction fro…
…1-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that company, taxation of the income booked in respect of these rebates by that…
…f the rent acquired in respect of that financial year, which corresponds to the depreciation of the capital committed to acquire the leased assets. If the option mentioned in the second paragraph is e…
…rd-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 lease entered into under the conditions provided for by the
…perating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951 to 1969, with a v…
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…
…to account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums received in execution of a leasing contract…
…ers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elements of the…
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