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Showing 5641–5650 of 46428 articles for “Art. D. 112-2”
When the income tax return for a financial year is corrected by the tax authorities or the tax court, the amount of employee profit-sharing for that financial year is recalculated, taking into account…
When the transfer is made to a company savings plan from which he/she benefits within the new company employing him/her, the employee specifies in his/her request the allocation of his/her savings wit…
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.
Employees of an employers' group that has not set up a profit-sharing scheme may benefit from the profit-sharing scheme set up in each of the companies in the group to which they are seconded if the a…
The salaries to be used to calculate the amount of the special employee profit-sharing reserve referred to in Article L. 3324-1 are the income from employment as taken into account to determine the ba…
The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these…
In the event of an allocation of company shares, the shares are valued on the basis of the average share price for the twenty trading days preceding the date of allocation. This average is obtained by…
To obtain the transfer of the sums he holds as profit-sharing, the employee indicates to the company that he is leaving the assets he wishes to transfer, using the details given in the summary stateme…
…xth month following the end of the financial year in respect of which the profit-sharing is allocated.
…companies whose registered office is located in France is appended to the text of the agreement filed. For each affiliated company, the address of its registered office, its workforce and the dates on…
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