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Showing 601–610 of 59838 articles for “Art. L. n° 2022-297 du 2 mars 2022”
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…
The employer shall pay, in a proportion and under conditions determined by regulation, the price of season tickets taken out by its employees for travel between their usual place of residence and thei…
Penalties may be imposed by the court on companies that fail to fulfil their obligations under this Title. Only the employees of the company in question and the public prosecutor in whose jurisdiction…
…may institute, by agreement or by unilateral decision of the employer, in accordance with the procedures set out respectively in I and II of article L. 3312-5, a collective profit-sharing scheme for…
…s. The same applies to undertakings constituting an economic and social unit referred to in article L. 2313-8 and comprising at least fifty employees. The basis, methods of calculation, as well as the…
…ontributions. When the employee and, where applicable, the beneficiary referred to in 1° of article L. 3312-3 do not request the payment, in whole or in part, of the sums allocated to them under the p…
…ed parties in application of an employee savings plan meeting the conditions set out in Title III ; 2° (repealed). These provisions apply to agreements concluded after 1st January 2007. All profit-sha…
A decree of the Conseil d'Etat shall determine the conditions under which this Title shall apply to parent companies and subsidiaries.
…he profit-sharing agreement may establish a profit-sharing scheme with a calculation basis and procedures different from those defined in Article L. 3324-1. This agreement does not dispense with the a…
The profit-sharing agreement defines in particular: 1° The period for which it is concluded ; 2° The establishments concerned; 3° The profit-sharing arrangements adopted; 4° The methods for calculatin…
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