Article 39 D
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…
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Showing 4791–4800 of 54001 articles for “Art. D. 146-1”
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…
…y a public entity. These assets are eligible for the deduction regardless of how they are depreciated. In the event of the transfer of rights of use relating to the assets mentioned in the first sente…
…tal losses incurred on the disposal of depreciable assets, regardless of how long they have been held. Where applicable, these capital losses are reduced by the amount of depreciation expressly exclud…
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.
…of a body; it is fitted with a high inlet and a low outlet. Forced-air heating systems are prohibited. The air discharged outside the building is first treated with an absorbent and deodorising filter…
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…
…a temperature of between 0° and 5° C to be maintained at all times while the body is being deposited. However, some refrigerated cases can be programmed to reach sub-zero temperatures, for forensic r…
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…
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