Abolition of the export prospecting tax credit and two other minor tax schemes

The 2018 Finance Act repeals the tax credit for export prospecting expenses of SMEs (article 244 quater H of the General Tax Code), the exemption of additional fee retrocessions received by liberal professions for prospecting abroad (article 93-0 A) and the tax credit for membership of an approved prevention group (article 244 quater D). The article stems from a Government amendment.