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France · Amendment · Amendement

I-CF162

Amendement I-CF162 — APRÈS ART. 5

adoptedFrance· National Assembly· FR

Introduced

3 October 2023

Last action

12 October 2023 · Adopté

Status

Adopté

Sponsors

Cécile Rilhac, Ingrid Dordain, Mireille Clapot, Benoît Bordat, Jacqueline Maquet, Guillaume Vuilletet, Jean-Philippe Ardouin, Philippe Fait, Patrice Perrot, Jean-Pierre Pont, Béatrice Piron, Joël Giraud, Didier Le Gac, Graziella Melchior, Julie Delpech, Luc Lamirault, Lionel Causse, Olga Givernet, Huguette Tiegna, Claire Colomb-Pitollat, Vincent Thiébaut

Subjects

Discovery layer

Source updated

12 October 2023

Summary

Le I de l’article 244 quater B du code général des impôts est ainsi complété : « I bis . – Par dérogation au I, les entreprises du secteur financier sont exclues du bénéfice du crédit d’impôt au titre des dépenses de recherche ».

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Timeline

  1. 3 October 2023

    Dépôt

    Source: dateDepot

  2. 11 October 2023

    Publication

    Source: datePublication

  3. 12 October 2023

    Adopté

    Source: dateSort

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