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Article D3324-14 of the French Labour Code

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 Articles L. 3325-1 and L. 3325-2 in respect of the financial years during which they are distributed.

Original in French 🇫🇷
Article D3324-14


Les sommes qui demeurent dans la réserve spéciale de participation des salariés, en application du deuxième alinéa de l’article L. 3324-7, ne peuvent ouvrir droit au bénéfice des déductions et exonérations prévues aux articles L. 3325-1 et L. 3325-2 qu’au titre des exercices au cours desquels elles sont réparties.

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