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Showing 21–30 of 65644 articles for “Art. L 3324-5 and L 3324-6”
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…
Employees who receive company shares may negotiate the subscription or allotment rights attached to these shares even during the period when they are not negotiable pursuant to Article L. 3324-10.
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…
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 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 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…
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…
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…
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