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Showing 21–30 of 38490 articles for “Art. L 3324-12”
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…
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…
In companies subject to partnership tax, net profit is calculated as the sum of the following elements: 1° The portion of taxable profit for the financial year attributable to those partners liable fo…
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…
If the beneficiary cannot be reached at the last address indicated by him/her, the sums to which he/she is entitled are held at his/her disposal by the company for a period of one year from the date o…
The added value of the company referred to in 4° of Article L. 3324-1 is determined by adding together the profit and loss account items listed below, insofar as they contribute to profits made in mai…
In companies subject to income tax, the tax to be used to calculate net profit is obtained by applying to the taxable profit for the financial year, adjusted in accordance with the conditions set out…
By way of derogation from the provisions of Article D. 3324-4, in the case of public and ministerial offices whose proprietor is not a trader, the equity capital comprises: 1° firstly, the asset value…
The profit-sharing agreement sets out how each beneficiary is to be informed.This information relates in particular to :a) The amounts allocated under the profit-sharing scheme;b) The amount he/she ma…
The asset value of the right of presentation is estimated under the conditions laid down for transfers of public and ministerial offices mentioned in article D. 3324-5. This estimate is drawn up on 1…
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