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France · Amendment · Amendement

I-829

Amendement I-829 — APRÈS ART. 10

rejectedFrance· National Assembly· FR

Introduced

13 October 2017

Last action

19 October 2017 · Rejeté

Status

Rejeté

Sponsors

Fabien Roussel, Bruno Nestor Azerot, Huguette Bello, Moetai Brotherson, Alain Bruneel, Marie-George Buffet, André Chassaigne, Pierre Dharréville, Elsa Faucillon, Sébastien Jumel, Jean-Paul Lecoq, Jean-Philippe Nilor, Stéphane Peu, Gabriel Serville, Hubert Wulfranc

Subjects

Discovery layer

Source updated

19 October 2017

Official sourceShare

Summary

I. – Le premier alinéa du I de l’article 244 quater B du code général des impôts est complété par une phrase ainsi rédigée :  « Le seuil de 100 millions d’euros s’apprécie au niveau du groupe, au sens de l’article 223 A. » II. – Le I s’applique à compter des périodes d’imposition s’achevant le 31 décembre 2017.

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Timeline

  1. 13 October 2017

    Dépôt

    Source: dateDepot

  2. 17 October 2017

    Publication

    Source: datePublication

  3. 19 October 2017

    Rejeté

    Source: dateSort

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