Young innovative companies scheme extended until 2019
The 2017 Finance Act postpones from 31 December 2016 to 31 December 2019 the deadlines of the young innovative company (JEI) scheme: property tax and business property tax exemptions decided by local authorities (Articles 1383 D and 1466 D of the General Tax Code) and the scheme under Article 13 of the 2004 Finance Act.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Concerns young innovative companies (SMEs less than eight years old spending at least 15% of their costs on research). The scheme was later extended by other laws.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne