Article 302 septies B
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
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Showing 351–360 of 50062 articles for “Art. s. R 622-8 to R 622-9”
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
Transport before committal of a deceased person to a funeral home is subject:1° To a written request:- either from the person who is entitled to provide for the funeral and provides proof of his or he…
The neurosurgical care activity mentioned in 12° of article R. 6122-25 includes the care of patients with a pathology affecting the brain, the spinal cord, the peripheral nerves, their envelopes (skul…
For the neurosurgical treatment of cancerous lesions, the holder of the authorisation to practise neurosurgical care must hold the authorisation mentioned in 18° of article R. 6122-25.
The authorisation provided for in article L. 6122-1 may only be issued to a health establishment or a health cooperation grouping if it has the following facilities on the same site, possibly by agree…
Authorisation to carry out neurosurgical care is not required from a health establishment or a health cooperation group when it holds an authorisation to carry out the surgical care activity mentioned…
The mobile machines and second-hand lifting equipment referred to in the first paragraph, which comply with the requirements applicable to them respectively by virtue of amended decrees no. 47-1592 of…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
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