XIV quinquies: Tax regime for health and social cooperation groups and their members

The healthcare cooperation groupings mentioned in articles L. 6133-1 and L. 6133-4 of the Public Health Code and the social and medico-social cooperation groupings mentioned in Article L. 312-7 of the Social Action and Family Code do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of the surpluses corresponding to his rights in the grouping, either to…