Article R4534-120
…the measures provided for in article R. 4534-119, the instructions provided for in article R. 4534-125 require workers to wear insulating gloves made available to them by the employer, as well as lon…
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Showing 31–40 of 6857 articles for “Art. 12 November 2014”
…the measures provided for in article R. 4534-119, the instructions provided for in article R. 4534-125 require workers to wear insulating gloves made available to them by the employer, as well as lon…
…visible signs, such as placards, barriers or tape. The instructions provided for in Article R. 4534-125 specify the conditions under which this delimitation is carried out. In addition, the employer a…
…s are subject to the same tax treatment as the sums or securities referred to in 6° of the article 112.The following are not considered as contributions for the application of this provision:a. Reserv…
…column of the same table:Applicable articlesIn the wording resulting from the decreeD. 214-187-1n° 2014-87 of 30 January 2014D. 214-188 and D. 214-195no. 2013-687 of 25 July 2013D. 214-202-1n° 2014-8…
…6 July 2021R. 313-22no. 2005-1007 of 22 August 2005R. 313-24n° 2021-898 of 6 July 2021R. 313-25no. 2014-1315 of 3 November 2014R. 313-25-1n° 2019-1097 of 28 October 2019II. - For the application of I…
…column of the same table:Applicable articlesIn the wording resulting from the decreeD. 214-187-1n° 2014-87 of 30 January 2014D. 214-188 and D. 214-195no. 2013-687 of 25 July 2013D. 214-202-1n° 2014-8…
…column of the same table:Applicable articlesIn the version resulting from the decreeD. 214-187-1n° 2014-87 of 30 January 2014D. 214-188 and D. 214-195no. 2013-687 of 25 July 2013D. 214-202-1n° 2014-8…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
…erest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payment of interest, however made, or of its entry i…
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