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Showing 2821–2830 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
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.
…ount the corrections made. The amount of the special profit-sharing reserve is modified accordingly during the financial year in which the adjustments made by the tax authorities or the tax court beco…
…r adjusted in accordance with the conditions set out in article L. 3324-3 that accrues to the individual members, less the tax borne by each of these members in this respect, calculated in accordance…
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…
In the event of an allocation of company shares, the shares are valued on the basis of the average share price for the twenty trading days preceding the date of allocation. This average is obtained by…
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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