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Showing 2831–2840 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
Bonuses paid to employees under the profit-sharing agreement and deductible from taxable income pursuant to article L. 3315-1 may result from the distribution, among all the employees of the company o…
Employees are informed of the existence and content of the profit-sharing agreement by any means provided for in the agreement or, failing that, by posting.
…ntribute to profits made in mainland France and the overseas departments: 1° Staff costs; 2° Taxes, duties and similar payments, excluding turnover taxes; 3° Financial charges; 4° Depreciation and amo…
Where no profit-sharing agreement has been signed, the sums held in the current account bear interest from the first day of the sixth month following the end of the financial year in respect of which…
The certificate is issued by the public finance inspector within three months of the date of the company's application or, if the tax return for the financial year in question is filed after the appli…
When the agreement providing for employee profit-sharing in the company is based on a calculation formula that takes into account the results of one or more affiliated companies, within the meaning of…
…ment income and, on the other hand, the total allocations to technical provisions and benefits paid during the financial year to policyholders and beneficiaries of insurance contracts.
For periods of absence due to maternity leave, adoption leave or bereavement leave and for periods of suspension of the employment contract due to an accident at work or an occupational disease or qua…
When the parties have chosen to use the special profit-sharing reserve under the conditions provided for in article L. 3323-2, the companies make the corresponding payments before the first day of the…
Units in mutual funds and shares in open-ended investment companies (SICAVs) acquired pursuant to 1° of article L. 3323-2 continue to be held by the organisation responsible for them, from which the i…
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