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Article L3332-15 of the French Labour Code

November 7, 2023

The sums collected by a company savings plan may be allocated to the acquisition of : 1° Securities issued by open-ended investment companies governed by articles L. 214-7 to L. 214-7-4 and L. 214-24-29 to L. 214-24-33 of the French Monetary and Financial Code; 2° Units in unit trusts or securities issued by open-ended investment companies governed by articles L. 214-164 and L. 214-165 of the French Monetary and Financial…

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Article L3332-16 of the French Labour Code

November 7, 2023

A company savings plan established by agreement with the employees may provide for the allocation of sums paid into a dedicated fund for the repurchase of shares in this company or shares issued by companies created under the conditions provided for in article 220 nonies of the General Tax Code, as well as shares in a company in the same group within the meaning of the second paragraph of article…

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Article L3332-17 of the French Labour Code

November 7, 2023

The rules of the company savings plan provide that part of the sums collected may be allocated to the acquisition of units in funds invested, within the limits provided for in article L. 214-164 of the Monetary and Financial Code, in socially responsible companies within the meaning of article L. 3332-17-1 of this code. The rules of the company savings plan give participants at least one opportunity to acquire either…

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Article L3332-17-1 of the French Labour Code

November 7, 2023

I.-Any company that falls underArticle 1 of Law 2014-856 of 31 July 2014 on the social and solidarity economy and meets the following cumulative conditions may apply for “social utility solidarity enterprise” approval: 1° The company primarily pursues at least one of the following objectives: a) It carries out its activity on behalf of people who are vulnerable due to their economic or social situation within the meaning of 1°…

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Article L3332-19 of the French Labour Code

November 7, 2023

If the shares are admitted to trading on a regulated market, the sale price is determined on the basis of stock market prices. The decision setting the subscription date is taken by the Board of Directors, the Management Board or their delegate. When the capital increase is concurrent with an initial public offering on a regulated market, the subscription price is determined by reference to the market admission price, provided…

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Article L3332-20 of the French Labour Code

November 7, 2023

Where the shares are not admitted to trading on a regulated market, the sale price is determined in accordance with objective share valuation methods, taking into account the company’s net book value, profitability and business prospects, with an appropriate weighting in each case. These criteria are assessed, where appropriate, on a consolidated basis or, failing that, by taking into account the financial information of significant subsidiaries. Failing this, the sale…

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Article L3332-21 of the French Labour Code

November 7, 2023

The General Meeting which decides on the capital increase may provide for the free allocation of shares or other securities giving access to the capital. The total benefit resulting from this allocation and, where applicable, from the difference between the subscription price and the average share price referred to in article L. 3332-19, or between the subscription price and the sale price determined in accordance with article L. 3332-20, may…

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Article L3332-22 of the French Labour Code

November 7, 2023

The benefit constituted by the difference between the subscription price and the average of the prices mentioned in article L. 3332-19, by the difference between the subscription price and the sale price determined pursuant to article L. 3332-20 and, where applicable, by the free allocation of shares or securities giving access to the capital is exempt from income tax and payroll tax and is not included in the basis of…

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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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