Article R6123-97
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…
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Showing 121–130 of 52861 articles for “Art. RJDA 1/97 n° 74”
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…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
Companies of statutory auditors other than sociétés civiles professionnelles are subject to the provisions of subsections 1 and 3 of this section.
The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
In order to ensure, with a view to the application of Article L. 225-103-1 and of II of article L. 225-107, the identification and effective participation in the meeting of shareholders attending by v…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
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