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Laatste Update: 2018-02-13
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number of visits: 6007
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Laatste Update: 2018-02-13
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6007 and ojfr, 29 march 1967 pp. 3020-3029)— provisions subsequently reproduced in article 39 octies (2) of the general tax code—the french government introduced a system of aid, under which french undertakings and groups of undertakings may, with the consent of the minister for finance, be authorized for tax purposes to set-off against their profits and for the first of three financial years the expenses and certain administrative charges incurred in connection with the setting up abroad of sales offices, research offices, information offices, industrial undertakings and construction sites, the set-off being effected in the year in which the expenses or charges are incurred;
no se trata de medidas destinadas a promover la realiza ción de un proyecto importante de interés europeo común, con arreglo a la letra b) del apartado 3 del artículo 92, dado que, por los efectos que pueden tener sobre los intercambios, estas ayudas van contra el interés común.
Laatste Update: 2014-02-06
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