Arrêté du 16 mai 2018 pris pour l'application de l'article 170 decies de l'annexe IV au code général des impôts
Jurisdiction | France |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2018/5/16/CPAE1815016A/jo/texte |
Enactment Date | 16 mai 2018 |
Date de publication | 05 juin 2018 |
Publication au Gazette officiel | JORF n°0127 du 5 juin 2018 |
Court | Ministère de l'action et des comptes publics |
Record Number | JORFTEXT000036985762 |
Publics concernés : contribuables souhaitant déposer une demande d'agrément pour les investissements productifs réalisés en outre-mer dans le cadre des dispositions des II quater et III de l'article 217 undecies du code général des impôts (CGI).
Objet : régime applicable aux collectivités de Saint-Martin et de Saint-Barthélemy pour l'appréciation du seuil de compétence en matière de délivrance des agréments pour les investissements productifs réalisés en outre-mer.
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.
Notice : le présent arrêté complète l'article 170 decies de l'annexe IV au CGI au regard de la compétence de l'administration centrale de la direction générale des finances publiques (DGFiP) en matière de délivrance des agréments pour les investissements productifs réalisés en outre-mer. Il tire les conséquences de la modification du statut des territoires de Saint-Martin et de Saint-Barthélemy devenus collectivités d'outre-mer.
Références : l'article 170 decies de l'annexe IV au CGI, modifié par le présent arrêté, peut être consulté, dans sa...
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