40% additional depreciation for refrigeration and air-treatment equipment using fluids other than HFCs
Article 25 of the 2019 Finance Act creates Article 39 decies D of the General Tax Code: companies taxed under the actual-profit regime may deduct 40% of the original value of refrigeration and air-treatment equipment using refrigerants other than the hydrofluorocarbons listed in Regulation (EU) No 517/2014, acquired new or leased between 1 January 2019 and 31 December 2022. The deduction is spread on a straight-line basis over the normal period of use.
Measure originators
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Measure impact
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Official references
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Procedure timeline
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Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
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
National Assembly has the final say
Si échec CMP