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Showing 7451–7460 of 45952 articles for “Art. Cass. 1ère civ. 31-3-2021 n° 19-25.903 F-D”
The sums remaining in the special employee profit-sharing reserve, pursuant to the second paragraph of Article L. 3324-7, may only give entitlement to the deductions and exemptions provided for in Art…
Where there is no social and economic committee, the report on the profit-sharing agreement is sent to each employee present in the company at the end of the six-month period following the end of the…
All employees are informed of the amounts and values they hold in respect of profit-sharing within six months of the end of each financial year.
When the income tax return for a financial year is corrected by the tax authorities or the tax court, the amount of employee profit-sharing for that financial year is recalculated, taking into account…
When the transfer is made to a company savings plan from which he/she benefits within the new company employing him/her, the employee specifies in his/her request the allocation of his/her savings wit…
If the net profit base is changed after a certificate has been issued, an amending certificate will be issued under the same conditions as the initial certificate.
Employees of an employers' group that has not set up a profit-sharing scheme may benefit from the profit-sharing scheme set up in each of the companies in the group to which they are seconded if the a…
The salaries to be used to calculate the amount of the special employee profit-sharing reserve referred to in Article L. 3324-1 are the income from employment as taken into account to determine the ba…
The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these…
To obtain the transfer of the sums he holds as profit-sharing, the employee indicates to the company that he is leaving the assets he wishes to transfer, using the details given in the summary stateme…
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