Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=4708-PGP&bg=3181&bd=3182&datePlan=2020-05-27&niv=5&dateVersion=2014-02-19
Timestamp: 2020-07-13 09:25:35+00:00
Document Index: 157364729

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 2', '§ 3', '§ 4', '§ 1977', '§ 1500', '§ 500', '§ 1000', '§ 1978', '§ 1979', '§ 1980', '§ 1981', '§ 1982', '§ 9000', '§ 3000', '§ 2640', '§ 240', '§ 2400', '§ 1584', '§ 144', '§ 1440', '§ 1188', '§ 108', '§ 1080', '§ 6600', '§ 600', '§ 5', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230']

BOFiP-BIC-AMT-10-30-40-20140219
1 (BOFiP-BIC-AMT-10-30-40-§ 1-19/02/2014)
10 (BOFiP-BIC-AMT-10-30-40-§ 10-19/02/2014)
20 (BOFiP-BIC-AMT-10-30-40-§ 20-19/02/2014)
30 (BOFiP-BIC-AMT-10-30-40-§ 30-19/02/2014)
40 (BOFiP-BIC-AMT-10-30-40-§ 40-19/02/2014)
50 (BOFiP-BIC-AMT-10-30-40-§ 50-19/02/2014)
60 (BOFiP-BIC-AMT-10-30-40-§ 60-19/02/2014)
70 (BOFiP-BIC-AMT-10-30-40-§ 70-19/02/2014)
80 (BOFiP-BIC-AMT-10-30-40-§ 80-19/02/2014)
90 (BOFiP-BIC-AMT-10-30-40-§ 90-19/02/2014)
100 (BOFiP-BIC-AMT-10-30-40-§ 100-19/02/2014)
110 (BOFiP-BIC-AMT-10-30-40-§ 110-19/02/2014)
120 (BOFiP-BIC-AMT-10-30-40-§ 120-19/02/2014)
130 (BOFiP-BIC-AMT-10-30-40-§ 130-19/02/2014)
140 (BOFiP-BIC-AMT-10-30-40-§ 140-19/02/2014)
150 (BOFiP-BIC-AMT-10-30-40-§ 150-19/02/2014)
2 (BOFiP-BIC-AMT-10-30-40-§ 2-19/02/2014)
3 (BOFiP-BIC-AMT-10-30-40-§ 3-19/02/2014)
4 (BOFiP-BIC-AMT-10-30-40-§ 4-19/02/2014)
1977 (BOFiP-BIC-AMT-10-30-40-§ 1977-19/02/2014)
1500 (BOFiP-BIC-AMT-10-30-40-§ 1500-19/02/2014)
500 (BOFiP-BIC-AMT-10-30-40-§ 500-19/02/2014)
1000 (BOFiP-BIC-AMT-10-30-40-§ 1000-19/02/2014)
1978 (BOFiP-BIC-AMT-10-30-40-§ 1978-19/02/2014)
1979 (BOFiP-BIC-AMT-10-30-40-§ 1979-19/02/2014)
1980 (BOFiP-BIC-AMT-10-30-40-§ 1980-19/02/2014)
1981 (BOFiP-BIC-AMT-10-30-40-§ 1981-19/02/2014)
1982 (BOFiP-BIC-AMT-10-30-40-§ 1982-19/02/2014)
9000 (BOFiP-BIC-AMT-10-30-40-§ 9000-19/02/2014)
3000 (BOFiP-BIC-AMT-10-30-40-§ 3000-19/02/2014)
2640 (BOFiP-BIC-AMT-10-30-40-§ 2640-19/02/2014)
240 (BOFiP-BIC-AMT-10-30-40-§ 240-19/02/2014)
2400 (BOFiP-BIC-AMT-10-30-40-§ 2400-19/02/2014)
1584 (BOFiP-BIC-AMT-10-30-40-§ 1584-19/02/2014)
144 (BOFiP-BIC-AMT-10-30-40-§ 144-19/02/2014)
1440 (BOFiP-BIC-AMT-10-30-40-§ 1440-19/02/2014)
1188 (BOFiP-BIC-AMT-10-30-40-§ 1188-19/02/2014)
108 (BOFiP-BIC-AMT-10-30-40-§ 108-19/02/2014)
1080 (BOFiP-BIC-AMT-10-30-40-§ 1080-19/02/2014)
6600 (BOFiP-BIC-AMT-10-30-40-§ 6600-19/02/2014)
600 (BOFiP-BIC-AMT-10-30-40-§ 600-19/02/2014)
5 (BOFiP-BIC-AMT-10-30-40-§ 5-19/02/2014)
180 (BOFiP-BIC-AMT-10-30-40-§ 180-19/02/2014)
190 (BOFiP-BIC-AMT-10-30-40-§ 190-19/02/2014)
200 (BOFiP-BIC-AMT-10-30-40-§ 200-19/02/2014)
Par ailleurs, l'opération était sans influence sur le calcul des amortissements déductibles et la détermination d'éventuelles plus-values de cession. C'est dire que les amortissements demeuraient basés sur le prix de revient initial et non sur le prix réévalué ou la valeur comptable réévaluée (CE, 18 mai 1934, req. n° 30849, RO, 6116).
210 (BOFiP-BIC-AMT-10-30-40-§ 210-19/02/2014)
220 (BOFiP-BIC-AMT-10-30-40-§ 220-19/02/2014)
230 (BOFiP-BIC-AMT-10-30-40-§ 230-19/02/2014)