Article L3325-3
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
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Showing 10411–10420 of 13224 articles for “Art. L 90”
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
Companies employing at least fifty employees guarantee the right of their employees to share in the company's results. The same applies to undertakings constituting an economic and social unit referre…
The profit-sharing agreement establishes a system for informing employees and verifying how the agreement is implemented. In particular, it includes a preamble setting out the reasons for the agreemen…
…rk together with other undertakings on a specific and coordinated activity, an agreement may be concluded to provide for all or some of the employees to benefit from a project-based profit-sharing sch…
All employers are prohibited from 1° To annex to his establishment a commissary intended for the direct or indirect sale to employees and their families of foodstuffs or goods of any kind whatsoever ;…
A company savings plan established by agreement with the employees may provide for the allocation of sums paid into a dedicated fund for the repurchase of shares in this company or shares issued by co…
Any modulation of the company's contribution can only result from the application of general rules, which may not, under any circumstances, have the effect of making the ratio between the company's pa…
The company savings plan is a collective savings scheme enabling company employees to participate, with the company's help, in building up a portfolio of securities.
…subject to income tax, the profit to be deducted, before deduction of the corresponding tax, is equal to the taxable profit for that financial year, less : 1° Normal remuneration for the work done by…
A profit-sharing agreement approved in application ofOrdinance no. 59-126 of 7 January 1959 designed to promote employee involvement in the company may continue to use the distribution criteria based…
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