Salary Savings Plans
LexInter | June 8, 2017 | 0 Comments

Salary Savings Plans

Article 237a A

(Law n ° 81-1160 of December 30, 1981 art. 12 II 5 finances for 1982 Official Journal of December 31, 1981 date of entry into force JANUARY 1, 1982) (Law n ° 83-1179 of December 29, 1983 art. 8 finances for 1984.
Official Journal of December 30, 1983) (Law n ° 84-1208 of December 29, 1984 art. 18 I, II, III finances for 1985 Official Journal of December 30, 1984 in force on January 1, 1985) (Law n ° 85-703 of July 12, 1985 art. 9 V Official Journal of July 12, 1985) (Ordinance n ° 86-1134 of October 21, 1986 art. 14 I, IV, art. 32, art. 33 Official Journal of October 23, 1986) (Law n ° 90-1002 of November 7, 1990 Official Journal of November 11, 1990 modification made by decree 91-883 on June 24, 1991) (Law n ° 92-643 of July 13, 1992 art. 70 II Official Journal of July 14, 1992) )

Article 237b

(Ordinance n ° 86-1134 of October 21, 1986 art. 28 al. 1 Official Journal of October 23, 1986) (Law n ° 90-1002 of November 7, 1990 Official Journal of November 11, 1990 modification made by decree 91-883 to the date of June 24, 1991) (Law n ° 94-640 of July 25, 1994 art. 33 III Official Journal of July 27, 1994) (Law n ° 2001-152 of February 19, 2001 art. 17 VI 5 ° Official Journal of 20 February 2001)
The sums paid by the company, in application of savings plans set up in accordance with the provisions of Chapter III of Title IV of Book IV of the Labor Code are deducted from its profit for the basis of income tax or corporation tax.

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