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Showing 10431–10440 of 13224 articles for “Art. L 90”
In new companies that are not the result of a total or partial merger of existing companies, profit-sharing agreements are concluded as from the third financial year following their creation.
When a beneficiary mentioned in the third paragraph of article L. 3315-1 who has subscribed to an employee savings plan provided for in Title III allocates all or part of the sums allocated to him by…
Where the company savings plan has not been set up by virtue of an agreement with the employees, the companies communicate the list of the names of all their employees to the establishment authorised…
The amount of the company's net profit and shareholders' equity are established by a certificate issued by the tax inspector or the auditor. They may not be challenged in disputes arising from the app…
Companies may pay directly to employees and, where applicable, to the beneficiaries referred to in the second paragraph of article L. 3323-6 and the third paragraph of article L. 3324-2, the sums due…
The allocation of the special profit-sharing reserve between the beneficiaries is calculated in proportion to the salary received, up to a limit of three times the ceiling mentioned in the first parag…
Any sums paid to beneficiaries under the profit-sharing agreement after the last day of the fifth month following the end of the financial year will be subject to late payment interest equal to 1.33 t…
The annual payments made by an employee or a person referred to in Article L. 3332-2 to the company savings plans in which he participates may not exceed one quarter of his annual remuneration or his…
When the agreements provided for in Titles I and II are negotiated, the question of setting up a company savings plan is examined.
Sums allocated in accordance with Article L. 3323-2 are exempt from income tax.Income from sums allocated by way of profit-sharing and used for the same purpose is exempt under the same conditions. Th…
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