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Showing 5461–5470 of 46349 articles for “Art. D. 146-2”
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…
…xth month following the end of the financial year in respect of which the profit-sharing is allocated.
…companies whose registered office is located in France is appended to the text of the agreement filed. For each affiliated company, the address of its registered office, its workforce and the dates on…
When the securities are not admitted to trading on a regulated market, the price at which the securities are allocated is determined in accordance with the methods defined in Article L. 3332-20, witho…
In the event of the employee's death, his heirs request the liquidation of his rights. The tax regime provided for in 4 of III of article 150-0 A of the General Tax Code ceases to apply to them from t…
The salaries to be taken into consideration when calculating the ceiling provided for in the first paragraph of Article L. 3314-8 are the total gross salaries paid to all employees of the company or o…
When a beneficiary requests payment of the profit-sharing in accordance with the provisions of article R. 3313-12, or when the profit-sharing is allocated to an employee savings plan, the company make…
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