2: Determination of taxable profits

I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all refrigeration and air treatment equipment using refrigerants other than those mentioned in section 1 of Annex I to Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse…

I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integration or reintegration approved under Article L. 213-7 of the same code, which are subject to corporation tax or income tax under a real income tax regime, may deduct from their taxable income a sum equal to…

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 system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, Non-road vehicles recorded as fixed assets that run on natural gas, electricity or hydrogen, as well as non-road vehicles that combine electric…

I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 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 income a sum equal to 40% of the original value, excluding financial costs, of storage facilities and handling and distribution equipment for diesel that is not…

1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term. 2. The short-term capital gains regime applies: a. To capital gains from the disposal of items acquired or created less than two years ago. Where applicable, these capital gains are increased by the amount of depreciation expressly excluded…

1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in articles 39 duodecies et seq. It is considered as a short-term capital gain up to the fraction of the rental…

1 (Repealed) 1 bis (Repealed for royalties taken into 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 relating to intangible elements of a business or a craft business. 2. Subject to the provisions of Article 41, net capital gains recorded in the event of the…

1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years. It refers to the excess of these capital gains over capital losses of the same nature that were actually incurred during the same financial year. These provisions do not apply to net short-term capital gains realised by companies subject to corporation tax during financial years…

I. – (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%. It refers to the excess of these capital gains over capital losses of the same nature recorded during the same financial year. However, this net amount is not taxable when it is used to offset the operating deficit…

When, before 1 July 1980, a maritime insurance broker transfers his business to a company whose principal object is insurance brokerage, the taxation of the capital gain realised by the person concerned at the time of this transfer is deferred until the time when the transfer or redemption of his company rights takes place.