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Showing 51–60 of 3518 articles for “Art. CE 30 Dec 2010 n° 338197”
…cs equipment; 2° Additive manufacturing equipment; 3° Software used for design, manufacturing or processing operations; 4° Integrated machines for intensive computing; 5° Physical sensors collecting d…
…the assets mentioned in the first paragraph of this I acquired as new from 1 January 2019 until 31 December 2022. II.-The deduction is spread on a straight-line basis over the normal period of use of…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
…anuary 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable…
…tion system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to their business, when they fall within the categories of vehicles with a total…
…nked to the installation of equipment, acquired when new, allowing the use of hydrogen or any other decarbonised propulsion as the main propulsive energy or for the production of electrical energy int…
…May 2021, may deduct an amount equal to 40% of the original value of the new asset, excluding finance costs, at the time the contract is signed. This deduction is spread pro rata temporis over the no…
…uction, provided that the taxpayer is able to present, at the request of the tax authorities, the receipt for payment of the contribution endorsed by the competent public accountant of the commune or…
…nd other furnished premises not assigned to the principal dwelling and of property taxes in accordance with the provisions applicable to communes.II. - Public establishments for inter-communal coopera…
…e of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639…
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