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Showing 6311–6320 of 27300 articles for “Art. Décret n° 87-712 du 26 août 1987”
…e employers mentioned in article L. 3211-1. They also apply, under conditions and according to procedures laid down by decree, to magistrates and civil and military personnel of the State, local autho…
…ouchers which have not been presented for reimbursement by an organisation mentioned in article L. 3261-7 before the end of the second month following the expiry of their period of use are definitivel…
…may institute, by agreement or by unilateral decision of the employer, in accordance with the procedures set out respectively in I and II of article L. 3312-5, a collective profit-sharing scheme for…
…concluded or signed before the date set in article L. 3314-4 and filed in accordance with the procedures set out in article L. 3313-3. By way of derogation from articles L. 3345-2 and L. 3345-3 and f…
The methods for calculating profit-sharing may vary from one establishment or work unit to another. To this end, the profit-sharing agreement may refer to establishment agreements.
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 purpose of profit-sharing is to guarantee employees the collective right to share in the company's results. It takes the form of a deferred financial participation, calculated on the basis of the…
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…
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