La Commission européenne valide le régime fiscal français en faveur de l'investissement dans les PME
| Auteur | Legal News |
Le 12 mars 2008, la Commission européenne a donné son autorisation à l'application du régime de réduction d'ISF pour favoriser l'investissement dans les PME. Créé par la loi TEPA et renforcé par la loi de finances pour 2008 et la loi de finances rectificative pour 2007, ce régime a pour objectif de drainer des capitaux en faveur de l'investissement dans les PME. A cette fin, les redevables de l'ISF peuvent affecter tout ou partie de leur impôt à un investissement dans des PME ou dans des fonds ou holdings investissant dans des PME. La Commission européenne qui a reconnu l'intérêt de la mesure pour encourager l'investissement dans les PME, s'est néanmoins assurée que les distorsions de concurrence induites par le dispositif soient limitées. Le gouvernement français prévoit de publier dans les prochains jours, le décret et l'instruction fiscale permettant la mise en oeuvre de la décision de la Commission européenne.
Références :
- Communiqué de presse de la Commission européenne du 12 mars 2008 - "Aides d'Etat : La Commission autorise un régime fiscal français de réduction d'ISF pour favoriser l'investissement dans les PME" - http://europa.eu/r
http://minilien.com/?rNAfeqLanF
- Communiqué de presse du ministère de l'Economie du 12 mars 2008 - "Christine Lagarde se félicite de l'accord de la Commission sur la réduction d'ISF pour favoriser l'investissement dans les PME" - http://www.minefe.gouv.fr/
http://minilien.com/?uJDD0GQqVp
- Loi nº 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat - http://minilien.com/?WowGMkdFiA
- Loi nº 2007-1822 du 24 décembre 2007 de finances pour 2008 -...
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