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Showing 5281–5290 of 54095 articles for “Art. D 321-1”
I. - The account specially allocated to the fund, as provided for in article L. 214-173, is a bank account held by a credit institution whose registered office is located in a State party to the Agree…
The receivables referred to in a of 1° and b of 2° of Article R. 214-218 eligible for inclusion in the assets of a financing institution are : 1° Receivables arising either from a transaction that has…
The declaration provided for in 1° and 2° of Article L. 6221-4shall be sent by the medical biology laboratory established in another Member State of the European Union or party to the Agreement on the…
When a medical biology laboratory established in another Member State of the European Union or party to the Agreement on the European Economic Area carries out the analytical phase of medical biology…
…s of the European Union or parties to the Agreement on the European Economic Area in which the accreditation conditions, the authorisation conditions or the approval conditions for medical biology lab…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
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…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
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,…
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