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Showing 6341–6350 of 27713 articles for “Art. Décret n° 2002-120 du 30 janvier 2002”
To be eligible for the exemptions provided for in articles L. 3315-1 to L. 3315-3, the profit-sharing agreement must have been concluded before the first day of the second half of the calculation peri…
A profit-sharing agreement approved in application ofOrdinance no. 59-126 of 7 January 1959 designed to promote employee involvement in the company may continue to use the distribution criteria based…
…the period of five consecutive calendar years mentioned in the first paragraph of II of article L. 130-1 of the Social Security Code. It contributes to the implementation of participative management i…
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…
Amounts transferred to the special profit-sharing reserve during the course of a financial year are deductible for the purposes of calculating corporation tax or income tax payable in respect of the f…
…employees, this number and the crossing of the threshold are determined in accordance with the procedures set out in Article L. 130-1 of the Social Security Code.
The company savings plan is a collective savings scheme enabling company employees to participate, with the company's help, in building up a portfolio of securities.
When the company savings plan is not established by virtue of an agreement with the employees, the social and economic committee is consulted on the draft regulations of the plan at least fifteen days…
Any modulation of the company's contribution can only result from the application of general rules, which may not, under any circumstances, have the effect of making the ratio between the company's pa…
…erved for employees. The sums or securities entered in the participants' accounts, upon their individual decision, must be held until the end of the buy-back operation mentioned in 2°, without the hol…
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