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Finance Bill 2013: measures on corporate taxation

|Proposed Changes|France
France

The Finance Bill for 2013 (Projet de loi de Finances pour 2013, PLF) was adopted by the Council of Ministers on 28 September 2012. The Bill, in which the Government proposes a set of measures in order to meet the 3% deficit target and to revitalize the economy, will be subject to parliamentary discussion before the end of the year.
Unless otherwise indicated, the main measures will apply for fiscal years ending on or after 1 January 2013. The key elements of the Bill regarding corporate ta…

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