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Showing 8111–8120 of 63646 articles for “Art. s. L 312-75 and L 312-82”
Amounts transferred to the special profit-sharing reserve during the course of a financial year are deductible for the purposes of calculating corporation tax or income tax payable in respect of the f…
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
The free shares referred to in Article L. 3332-14 are only available after a minimum period of five years from their payment into the plan. The provisions of articles L. 225-197-4 and L. 225-197-5 of…
The sums or securities held in members' accounts are held until retirement. However, in certain cases linked to the participant's situation or project, these sums or assets may exceptionally be releas…
Except in the cases listed in the Conseil d'Etat decree provided for in article L. 3324-10, shares or units acquired on behalf of employees and former employees are delivered to them at the end of a m…
Without prejudice to the cases of early release provided for in article L. 3334-14, the sums or values registered in the participants' accounts are paid out in the form of a life annuity acquired for…
The employer shall take the necessary measures and give the necessary instructions to enable workers, in the event of serious and imminent danger, to stop their activity and move to safety by leaving…
Employees of companies subject to the provisions of Book III operating in Wallis and Futuna or the French Southern and Antarctic Territories benefit from profit-sharing and employee savings plans unde…
The cost of safety training is borne by the employer.
The extent of the obligation to provide safety information and training varies according to the size of the establishment, the nature of its activity, the nature of the risks encountered and the type…
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