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Showing 6371–6380 of 33489 articles for “Art. 815-3”
When a beneficiary mentioned in the third paragraph of article L. 3315-1 who has subscribed to an employee savings plan provided for in Title III allocates all or part of the sums allocated to him by…
In companies subject to income tax, the profit to be deducted, before deduction of the corresponding tax, is equal to the taxable profit for that financial year, less : 1° Normal remuneration for the…
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
The accounts provided for in article L. 3262-2 are cash deposit accounts entitled "meal voucher accounts". Subject to the provisions of articles L. 3262-4 and L. 3262-5, they may only be debited to th…
The company savings plan may be set up at the initiative of the company or by an agreement with the employees, concluded under the conditions provided for in article L. 3322-6, in particular with a vi…
A company which has had a company savings plan in place for more than three years shall open negotiations with a view to setting up a collective retirement savings plan or a contract mentioned in b of…
The persons mentioned in Article L. 4133-1 may not be subject to the measures mentioned in Article L. 1121-2. They benefit from the protections provided for in I and III of Article 10-1 and in Article…
The time devoted to economic, financial and legal training is taken during working hours and is paid as such. It is deducted from the economic, social, environmental and trade union training leave pro…
During the course of the year, the minimum growth wage in Guadeloupe, French Guiana, Martinique, Mayotte, La Réunion, Saint-Barthélemy and Saint-Martin may be increased by regulation to a level higher…
The provisions of article L. 4153-1 do not prevent minors over the age of fourteen from being authorised during their school holidays to carry out work appropriate to their age, provided that they are…
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