Extension to 2017 of the tax credit for master restaurateurs
Article 13 of the 2015 Finance Act, resulting from an amendment adopted by the National Assembly, extends until 31 December 2017 the tax credit created in 2007 for businesses whose manager obtains the title of master restaurateur (Article 244 quater Q of the General Tax Code), which was due to end in 2014.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
According to the Senate general report, this is a modest scheme whose budgetary cost is estimated at €4m a year in 2013, 2014 and 2015.
Official references
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Joint committee
Désaccord éventuel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne