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Showing 31–40 of 6457 articles for “Art. 12 juin 2003”
…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…
…in particular to small and medium-sized enterprises within the meaning of Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises or…
…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…
…ulting from L. 321-1 and L. 321-2 Order no. 2016-827 of 23 June 2016 L. 321-3 Order no. 2007-544 of 12 April 2007 L. 321-4law no. 2021-219 of 26 February 2021 II.-For the application of I: 1° Referenc…
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…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
…ets publics et autres titres d'emprunts négociables entrant dans les prévisions des articles 118 to 123; 2° Deposits of sums of money at sight or with a fixed maturity, whoever the depositary and what…
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