French Legislation In English

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Try: L.227-1 SAS governance, L.145-9 bail commercial renewal, L.223-18 gérant removal SARL

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Showing 1120 of 61021 articles for Art. L 3325-1

French Labour CodeIn force
Chapter V: Social and tax arrangements for profit-sharing.

Article L3325-3

The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.

AI translation · Updated 6 Nov 2023Open Article
French Labour CodeIn force
Chapter V: Social security and tax arrangements for profit-sharing

Article D3325-5

The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article…

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Chapter V: Social security and tax arrangements for profit-sharing

Article D3325-6

The tax credit and the tax credit attached to the income from securities allocated to employees or acquired on their behalf as part of the profit-sharing scheme give rise to the issue of a separate ce…

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Chapter V: Social security and tax arrangements for profit-sharing

Article D3325-4

If the net profit base is changed after a certificate has been issued, an amending certificate will be issued under the same conditions as the initial certificate.

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Chapter V: Social security and tax arrangements for profit-sharing

Article D3325-2

The certificate is issued by the public finance inspector within three months of the date of the company's application or, if the tax return for the financial year in question is filed after the appli…

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Chapter V: Social security and tax arrangements for profit-sharing

Article D3325-3

Where no application for a certificate has been made six months after the end of a financial year, the Labour Inspectorate control officer may take the place of the company in obtaining the certificat…

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Chapter V: Social security and tax arrangements for profit-sharing

Article D3325-7

…fice of the organisation that issued it. The refund is made to this organisation, which is responsible for using the corresponding sums in the same way as the income to which they relate.

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Section 2: Allocation of the special profit-sharing reserve.

Article R3324-16

With the exception of articles R. 3322-1, D. 3323-8 to R. 3323-11, D. 3324-1 to D. 3324-10 and D. 3325-1 to R. 3326-1, the provisions of this Title are applicable to the supplement to the special prof…

AI translation · Updated 4 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: Company mutual funds

Article L214-164

I. - The regulations governing the fund set up to manage sums invested in application of Title III of Book III of Part III of the Labour Code relating to employee savings plans provide for the establi…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 1: Calculation of the special profit-sharing reserve.

Article L3324-1

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…

AI translation · Updated 6 Nov 2023Open Article
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