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Showing 3771–3780 of 9446 articles for “Art. D. n° 2004-1331”
The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article…
The profit-sharing agreement may only be amended or terminated by all the signatories and in the same form as it was concluded, except in the event of termination as provided for in the second paragra…
When interest corresponding to sums paid into blocked current accounts is reinvested, it is capitalised annually.
The length of service of the persons mentioned in the penultimate paragraph of Article L. 3332-2 that may be required by the regulations is counted from the date on which the individual contract takes…
Where there is no social and economic committee, the report on the profit-sharing agreement is sent to each employee present in the company at the end of the six-month period following the end of the…
All employees are informed of the amounts and values they hold in respect of profit-sharing within six months of the end of each financial year.
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…
In companies subject to partnership tax, net profit is calculated as the sum of the following elements: 1° The portion of taxable profit for the financial year attributable to those partners liable fo…
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.
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