The departments of the Secretary of State for Industry and the Secretary of State for the Budget and Public Accounts have updated their application guide in order to present the new suramortissement terms and conditions that came into force following the 2017 Finance Act and the 2016 Amending Finance Act.
For further information, please contact the Direction de la Législation Fiscale(bureau.b1-dlf@dgfip.finances.gouv.fr).
