Definitive exemption from business tax for some specific items of equipment
Tangible assets constructed or purchased between 23 October 2008 and 31 December 2009 will attract full and permanent relief from French business tax. This specific tax exemption also applies to assets that are rented or used free of charge, which are included in the French business tax base. We remind you that the business tax is a local tax based mainly on the assets used by a corporate taxpayer.
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