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Purchase Plans - Enterprises

The Art Gallery

Acquisition of art CGI art. AB 238 bis
Corporations can deduct from their taxable income the cost of acquisition :
  • Original works of living artists included in the fixed assets provided they remain exposed to the public or in a place accessible to employees with the exception of their offices during the period of deduction;
  • Musical instruments which the company undertook to pay for performers who request it.
In France, the deduction is made by equal fractions on the results of the exercise of acquisition and the subsequent four years for goods purchased from 1-1-2002 (or nine or ten-nine years for other works after that 'they were acquired since 1-1-1994 or before that date). The amount of the deduction made for each year is limited to the difference between the limit of 5 p. Miles of turnover and the amount of the payments referred No. 1115 which are eligible for tax reduction.

For more information, contact the company directly who will advise you in this area.

Creation date : 01/04/2008 @ 22:03
Last update : 29/10/2009 @ 19:20
Category : Purchase Plans
Page read 2864 times

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