Third Financial Amending Law for 2012 – Adopted by Parliament

On the 19 December 2012, Parliament adopted the Third Amending Financial Law for 2012 (Projet de loi de Finances rectificative pour 2012, PLFR). The law implements:
- | the anti-avoidance measures; and | |
- | the new tax credit for competitiveness and employment (credit d'impôt pour la compétitvité et l'emploi, CICE) |