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France · Amendment · Amendement

I-CF2010

Amendement I-CF2010 — APRÈS ART. 5

rejectedFrance· National Assembly· FR

Introduced

5 October 2023

Last action

12 October 2023 · Rejeté

Status

Rejeté

Sponsors

Tematai Le Gayic, Jean-Marc Tellier

Subjects

Discovery layer

Source updated

12 October 2023

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 aux dépenses exposées à compter du 1 er janvier 2024.

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Timeline

  1. 5 October 2023

    Dépôt

    Source: dateDepot

  2. 11 October 2023

    Publication

    Source: datePublication

  3. 12 October 2023

    Rejeté

    Source: dateSort

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