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Showing 1–10 of 61021 articles for “Art. L 3325-1”
Amounts transferred to the special profit-sharing reserve during the course of a financial year are deductible for the purposes of calculating corporation tax or income tax payable in respect of the f…
When committed as a repeat offender, under the conditions set out in the second paragraph of article 132-11 of the French Penal Code, or as part of a group, entering or attempting to enter by force or…
At the request of the company, certification of the amount of net profit and shareholders' equity is drawn up either by the statutory auditor or by the public finance inspector. In the latter case, th…
The classification decision referred to in Article D. 332-4 may be revoked or amended for the remaining period of the initial decision if, following an adversarial procedure initiated by the body refe…
Unless the Autorité de contrôle prudentiel et de résolution grants a waiver on a case-by-case basis, in particular to take account of an overall change in market conditions, the sum of the positive re…
The sums remaining in the special employee profit-sharing reserve, pursuant to the second paragraph of Article L. 3324-7, may only give entitlement to the deductions and exemptions provided for in Art…
If the agreement establishing a time savings account so provides, the employee may pay into this account all or part of the bonuses allocated to him under a profit-sharing agreement, as well as, at th…
The Board of Directors or the Management Board may decide to pay a supplement to the special profit-sharing reserve in respect of the financial year ended, in compliance with the ceilings mentioned in…
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 provisions of this chapter apply to the supplement to the special profit-sharing reserve mentioned in Article L. 3324-9.
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