Le Conseil fédéral Suisse fixe les modalités des allégements fiscaux dont bénécieront les entreprises créatrices de croissance et d'emplois
| Auteur | Legal News |
Le Conseil fédéral Suisse a fixé au 1er janvier 2008, l'entrée en vigueur de la loi fédérale sur la politique régionale et de ses ordonnances d'exécution. Sa nouvelle politique régionale (NPR) vise à améliorer les conditions économiques des régions rurales. Ainsi, selon la décision du Département fédéral de l'économie (DFE), dès le 1er janvier 2008 les entreprises qui généreront des emplois et de la croissance obtiendront des allégements fiscaux. Ces allégements prévus à l'article 12 de la loi fédérale sur la politique régionale ne sont octroyés que si le canton y participe à parts égales et sont limités à dix ans au plus. Le DFE a défini 30 régions pouvant bénéficier à 100 % des allégements de l'impôt fédéral direct. Pour les régions qui seront écartées du périmètre, le DFE a prévu une période transitoire de trois ans pendant laquelle 50 % au plus des allégements fiscaux admis pourront être accordés. Références:
- Communiqué de presse de la confédération Suisse du 28 novembre 2007 - http://www.news.admin.ch/message/index.html?lang=fr&msg-id=15966
- Ordonnance sur la politique régionale (OPR) - http://www.news-service.admin.ch/NSBSubscriber/message/attachments/10291.pdf
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