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Showing 41–50 of 38490 articles for “Art. L 3324-12”
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…
Securities are valued by the company, under the supervision of the statutory auditor, at least once every financial year and whenever an event or series of events occurring during a financial year is…
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…
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…
When profit-sharing rights are allocated, during or at the end of the blocking period, to a company savings plan, the period of unavailability accrued for these sums at the time of allocation is deduc…
When interest corresponding to sums paid into blocked current accounts is reinvested, it is capitalised annually.
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…
When the transfer is made to a company savings plan from which he/she benefits within the new company employing him/her, the employee specifies in his/her request the allocation of his/her savings wit…
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…
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