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Showing 6751–6760 of 29490 articles for “Art. D 224-4”
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.
In companies subject to partnership tax, net profit is calculated as the sum of the following elements: 1° The portion of taxable profit for the financial year attributable to those partners liable fo…
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…
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.
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…
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