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Showing 11–20 of 69730 articles for “Art. L 3324-10 and R 3324-21-1”
The sums which could not be distributed due to the rules defined in articles L. 3324-5 and L. 3324-6 are immediately distributed among all the employees and, where applicable, the beneficiaries referr…
The special employee profit-sharing reserve is set up as follows: 1° The sums allocated to this special reserve are, after closure of the accounts for the financial year, calculated on the profit made…
A decree of the Conseil d'Etat shall determine the method of calculation, which may be flat-rate, of the income tax reduction provided for in article L. 3324-3.
The amount of rights that may be allocated to any one employee may not, for any one financial year, exceed a sum equal to three quarters of the ceiling provided for in Article D. 3324-10.
In the case provided for in 1° of Article L. 3323-2, the profit-sharing agreement determines the form of the securities allocated, the terms and conditions for holding these securities and the measure…
The Board of Directors or the Management Board may decide to pay a supplement to the special profit-sharing reserve in respect of the financial year ended, in compliance with the ceilings mentioned in…
When a single agreement is concluded within an economic and social unit in application of article L. 3322-2 for undertakings that are not included in the same consolidation or combination of accounts…
The sums remaining in the special employee profit-sharing reserve, pursuant to the second paragraph of Article L. 3324-7, may only give entitlement to the deductions and exemptions provided for in Art…
The profit-sharing agreement may establish a profit-sharing scheme with a calculation basis and procedures different from those defined in Article L. 3324-1. This agreement does not dispense with the…
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…
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