Article 1663 bis
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
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Showing 5601–5610 of 24212 articles for “Art. Cass. com. 25-10-1994 n° 90-14.316”
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
The articles of the budgets voted by function correspond to: a) Investment section: - for itemisable expenditure and revenue, to groups 90 "Departmental facilities" or 91 "Non-Departmental facilities"…
Improvements made after the date defined in article L. 342-25 are presumed to have been made with the aim of obtaining higher compensation, in the absence of proof to the contrary. In order to establi…
Prisoners are hospitalised under the general regime. However, by express decision of the Minister of Justice, taken in application of article D. 115-25 of the Penitentiary Code, they may be treated, a…
The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses rela…
The amount of average market capitalisation referred to in Article L. 424-6 is set in Article 77 of Commission Delegated Regulation (EU) 2017/565 of 25 April 2016 supplementing Directive 2014/65/EU of…
The technical specifications and procedures for maintenance and sweeping, particularly with regard to the maintenance of closed fireplaces, heating appliances and solid fuel cooking appliances, the co…
The option by the heirs to maintain the forms and methods of payment of the compensatory allowance that was the responsibility of the deceased debtor spouse (number 25 in table 5) gives rise to the co…
Articles R. 3116-1, R. 3116-2, R. 3116-3, R. 3116-4 and R. 3116-5 are applicable to Wallis and Futuna in the version resulting from Decree no. 2018-42 of 25 January 2018. Articles R. 3116-16 and R. 31…
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…
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