2004/76/EC: Commission Decision of 13 May 2003 on the aid… Article 1

Article 1

The exclusion of subcontracting expenditure from the calculation of the tax base and the application limited to the first bracket of the scale of the annual flat-rate tax implemented by France within the framework of the circular of 21 January 1997 of the Directorate-General of Taxes concerning the headquarters and logistics centres scheme constitute State aid which is illegal and incompatible with the common market.

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CitationArticle 1 of 2004/76/EC: Commission Decision of 13 May 2003 on the aid… (LawPlayer, data as of 2026-07-04)

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