Two-year business tax exemption for newly qualified lawyers
Article 93 of the 2006 Finance Act adds an 8° to Article 1460 of the General Tax Code: lawyers who have completed the training provided for by Act No. 71-1130 of 31 December 1971 are exempt from business tax (taxe professionnelle) for two years from the year following the start of their practice. The Act applies the measure to assessments made from 2008.
Measure originators
No official estimate found for this measure.
Measure impact
Newly practising lawyers pay no business tax for the two years following their first year of practice, from the 2008 assessments.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle