Article D3314-2
Bonuses paid to employees under the profit-sharing agreement and deductible from taxable income pursuant to article L. 3315-1 may result from the distribution, among all the employees of the company o…
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Showing 3761–3770 of 8502 articles for “Art. 990 D”
Bonuses paid to employees under the profit-sharing agreement and deductible from taxable income pursuant to article L. 3315-1 may result from the distribution, among all the employees of the company o…
Employees are informed of the existence and content of the profit-sharing agreement by any means provided for in the agreement or, failing that, by posting.
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…
Where no profit-sharing agreement has been signed, the sums held in the current account bear interest from the first day of the sixth month following the end of the financial year in respect of which…
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…
When the agreement providing for employee profit-sharing in the company is based on a calculation formula that takes into account the results of one or more affiliated companies, within the meaning of…
For periods of absence due to maternity leave, adoption leave or bereavement leave and for periods of suspension of the employment contract due to an accident at work or an occupational disease or qua…
When the parties have chosen to use the special profit-sharing reserve under the conditions provided for in article L. 3323-2, the companies make the corresponding payments before the first day of the…
Units in mutual funds and shares in open-ended investment companies (SICAVs) acquired pursuant to 1° of article L. 3323-2 continue to be held by the organisation responsible for them, from which the i…
When the securities are not admitted to trading on a regulated market, the price at which the securities are allocated is determined in accordance with the methods defined in Article L. 3332-20, witho…
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