Article L3325-3
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
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Showing 11–20 of 61021 articles for “Art. L 3325-1”
The General Tax Code sets out the conditions under which companies may set aside a tax-free provision for investment.
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 tax credit and the tax credit attached to the income from securities allocated to employees or acquired on their behalf as part of the profit-sharing scheme give rise to the issue of a separate ce…
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.
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…
Where no application for a certificate has been made six months after the end of a financial year, the Labour Inspectorate control officer may take the place of the company in obtaining the certificat…
…fice of the organisation that issued it. The refund is made to this organisation, which is responsible for using the corresponding sums in the same way as the income to which they relate.
With the exception of articles R. 3322-1, D. 3323-8 to R. 3323-11, D. 3324-1 to D. 3324-10 and D. 3325-1 to R. 3326-1, the provisions of this Title are applicable to the supplement to the special prof…
I. - The regulations governing the fund set up to manage sums invested in application of Title III of Book III of Part III of the Labour Code relating to employee savings plans provide for the establi…
The special employee profit-sharing reserve is set up as follows: 1° The sums allocated to this special reserve are, after closure of the accounts for the financial year, calculated on the profit made…
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