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Showing 4311–4320 of 59269 articles for “Art. D 312-16 and D 312-17”
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
The technical area includes a preparation room with a usable floor area of at least 12 square metres, equipped with a washable and disinfectable preparation table accessible from at least three sides,…
The funeral home must have refrigeration equipment that allows the body to be displayed and that can be used in each display room. The latter are equipped with ventilation ensuring an air renewal of a…
All funeral chambers are laid out in such a way as to ensure a separation between the area intended for receiving the public, comprising one or more display rooms, and the technical area intended for…
When the creation or extension of the funeral home has been authorised under the conditions provided for in Article R. 2223-74, its opening to the public is subject to compliance with the requirements…
The technical area comprises at least as many refrigerated compartments as there are display rooms. Each refrigerated compartment enables a temperature of between 0° and 5° C to be maintained at all t…
The display room is protected from the view of neighbours or outsiders by the use of non-transparent glazing or, where appropriate, any other permanent visual obscuring mechanism. The fixed partitions…
The refusal of international solidarity leave by the employer shall be notified to the employee by any means conferring a date certain within fifteen days, or within twenty-four hours in the event of…
In the absence of an agreement mentioned in article L. 3142-73, the employer may refuse to grant international solidarity leave if it establishes that the number of employees, per establishment, alrea…
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