eprintid: 44568
rev_number: 11
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dir: disk0/00/04/45/68
datestamp: 2022-02-22 13:19:31
lastmod: 2024-06-12 09:04:55
status_changed: 2022-02-22 13:19:31
type: jurisnote
metadata_visibility: show
creators_name: Bissy, Arnaud de
creators_id: Arnaud.De-bissy@ut-capitole.fr
creators_idrefppn: 03485858X
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title: Même les petites entreprises ne peuvent pas déduire un amortissement systématique de leurs fonds commerciaux
ispublished: pub
subjects: subjects_DROIT44
abstract: Même les petites entreprises ne peuvent pas déduire un amortissement systématique de leurs fonds commerciaux.
date: 2021-09-23
date_type: published
publisher: LexisNexis
sub_title: Note sous Conseil d’Etat, Avis, 8 septembre 2021, n°453458
faculty: droit
divisions: CDA
french_keywords: Amortissement
french_keywords: Fonds de commerce
french_keywords: Petite entreprise
language: fr
has_fulltext: FALSE
view_date_year: 2021
full_text_status: none
publication: Revue de droit fiscal
number: n°38
place_of_pub: Paris
refereed: TRUE
issn: 1279-8436
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citation:   Bissy, Arnaud de <https://www.idref.fr/03485858X>  (2021)  Même les petites entreprises ne peuvent pas déduire un amortissement systématique de leurs fonds commerciaux : Note sous Conseil d’Etat, Avis, 8 septembre 2021, n°453458.   Revue de droit fiscal (n°38).    [Caselaw headnote]