Repeal of several tax expenditures, including the €947 minimum flat-rate deduction for the long-term unemployed

Article 30 of the 2019 Finance Act repeals or narrows several tax expenditures: repeal of the exceptional depreciation of subscriptions to the capital of innovation finance companies (Art. 39 quinquies A of the General Tax Code) and of the exemption of capital gains on those shares (Art. 40 sexies), of the provision for start-up aid granted by companies to their former employees (Art. 39 quinquies H), of the exemption of the benefit in kind arising from employer gifts of computer equipment (Art. 81, 31° bis), of Article 1051 4° and Article 1594 I quater, and adjustment of overseas investment support schemes. Added by the National Assembly, the text also removes the €947 minimum of the 10% flat-rate deduction for professional expenses applicable to people registered as jobseekers for more than a year (Art. 83, 3°). Entry-into-force dates are set by section V of the article.