{"id":16264,"date":"2022-06-20T19:33:00","date_gmt":"2022-06-20T17:33:00","guid":{"rendered":"https:\/\/ftpa.com\/?p=16264"},"modified":"2022-10-24T19:34:40","modified_gmt":"2022-10-24T17:34:40","slug":"application-of-the-theory-of-the-abnormal-act-of-management-to-profit-sharing-mechanisms-for-executives","status":"publish","type":"post","link":"https:\/\/ftpa.com\/en\/application-of-the-theory-of-the-abnormal-act-of-management-to-profit-sharing-mechanisms-for-executives\/","title":{"rendered":"Application of the theory of the abnormal act of management to profit-sharing mechanisms for executives"},"content":{"rendered":"\n<p>On March 11, 2022, the Conseil d&#8217;Etat set limits to the use by the tax authorities of the theory of the abnormal management act in the context of executive incentive schemes. Thus, the Conseil d&#8217;Etat ruled that the granting to an executive by a holding company of a unilateral promise to sell shares in its subsidiary at a price that was preferential at the date of exercise of the promise to sell did not constitute an abnormal management act.<\/p>\n\n\n\n<p>Read the full article by our partner Sophie Jouniaux in Les Nouvelles Fiscales by clicking <a href=\"https:\/\/ftpa.com\/wp-content\/uploads\/2022\/06\/NF1312_Sophie-Jouniaux.pdf\">here.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On March 11, 2022, the Conseil d&#8217;Etat set limits to the use by the tax authorities of the theory of the abnormal management act in the context of executive incentive schemes. Thus, the Conseil d&#8217;Etat ruled that the granting to an executive by a holding company of a unilateral promise to sell shares in its [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-16264","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Application of the theory of the abnormal act of management to profit-sharing mechanisms for executives - FTPA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ftpa.com\/en\/application-of-the-theory-of-the-abnormal-act-of-management-to-profit-sharing-mechanisms-for-executives\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Application of the theory of the abnormal act of management to profit-sharing mechanisms for executives - FTPA\" \/>\n<meta property=\"og:description\" content=\"On March 11, 2022, the Conseil d&#8217;Etat set limits to the use by the tax authorities of the theory of the abnormal management act in the context of executive incentive schemes. 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