1st Subsection: Determination of net profits or income for the various categories of income

Companies that let a property under the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, on the one hand, the value of the land and the residual value of the buildings and, on the other hand, the price agreed for the possible sale of the building at the end of the leasing…

Sums allocated by virtue of the provisions of the texts adopted for the application of article L. 311-1 of the Code du Cinéma et de l’Image Animée to operators of public cinematographic establishments and to technical industries for the equipping and modernisation of studios and laboratories for the development and printing of films constitute a taxable profit. However, when they are allocated to the financing of work which, from a…

I. – French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10% of the capital, may set up a tax-free provision in an amount equal to the losses incurred during the first five years of operation of their establishment or this company, up to the limit…

The provisions of I quater and II bis of l’article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in article 35.

I. – French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision for losses incurred by this establishment or subsidiary. The acquisition of shares must give the French company a holding of at least one-third of the capital of the commercial subsidiary or, where its holding…

The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provision for investment in respect of financial years closed before 1 January 2010. The provision referred to in the first paragraph may only be set aside by the companies referred to in the said paragraph that…

Sole proprietorships subject to an actual taxation regime and the companies referred to in the second paragraph of article L. 223-1 of the French Commercial Code subject to income tax may set aside a provision for compliance expenditure in respect of financial years ending before 1 July 2009: 1° With food safety regulations, for those carrying on an industrial, commercial or craft business; 2° With health, safety, fire protection, anti-smoking,…

I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial expenses, allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provided for in Article 39 A and they…

I.-1. Companies subject to corporation tax or income tax under a real taxation 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 authorised laden weight of 2.6 tonnes or more that exclusively use one or more of the following energies: a) Natural gas and biomethane fuel; aa)…

I. – Small and medium-sized companies subject to corporation tax or income tax according to a real system may deduct from their taxable income a sum equal to 40% of the original value of assets included in fixed assets, excluding financial costs, allocated to an industrial activity, when these assets fall into one of the following categories: 1° Robotics and cobotics equipment; 2° Additive manufacturing equipment; 3° Software used for…