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Showing 41–50 of 69730 articles for “Art. L 3324-10 and R 3324-21-1”
The company that the employee is leaving shall itself liquidate the sums blocked in application of 2° of article L. 3323-2 or article L. 3323-5 and shall immediately request the establishment responsi…
When the parties have chosen to use the special profit-sharing reserve under the conditions provided for in article L. 3323-2, the companies make the corresponding payments before the first day of the…
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…
The sums allocated by way of profit-sharing and assigned to a company investment fund are remunerated for all employees at an identical rate. This rate may not be lower than the rate mentioned inartic…
Units in mutual funds and shares in open-ended investment companies (SICAVs) acquired pursuant to 1° of article L. 3323-2 continue to be held by the organisation responsible for them, from which the i…
When the income tax return for a financial year is corrected by the tax authorities or the tax court, the amount of employee profit-sharing for that financial year is recalculated, taking into account…
Where the profit-sharing agreement offers several investment vehicles, it specifies the terms and conditions under which employees may change the allocation of their savings. However, the agreement ma…
When an employee who holds rights to the special profit-sharing reserve leaves the company without exercising his rights to unlocking or before the company has been able to liquidate all the rights he…
Mutual funds set up under a profit-sharing agreement are governed by the rules applicable to company mutual funds mentioned in articles L. 214-164 and L. 214-165 of the French Monetary and Financial C…
When the profit-sharing agreement provides that the sums due to employees will be used according to one or more of the methods mentioned in Article L. 3323-2 and allows employees to choose individuall…
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