TITLE

France: The Rhums Martiniquais Saint-James Case

AUTHOR(S)
Coutrelis, Nicole; Gourdeau, Thomas
PUB. DATE
December 2012
SOURCE
European State Aid Law Quarterly;Dec2012, Vol. 11 Issue 4, p756
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses the case of Rhums Martiniquais Saint-James on the deduction of investment amount from the business' corporate income tax. Based on the appeal of the company, four conditions should be met in order for the investment to be legally deducted from the tax. The Administrative Court of Appeal of Bordeaux rejected the decisions of the lower courts on the case.
ACCESSION #
83843158

 

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