2004/76/EC: Commission Decision of 13 May 2003 on the aid… Article 2

Article 2

France is required to abolish, with effect from the tax period following that under way on the date of notification of this Decision, the following aid elements governed by the circular referred to in Article 1: (a) the arrangements for applying the cost-plus method as regards the exclusion of certain subcontracting expenditure from the basis for calculating taxable profit; (b) the arrangements for partial exemption from the IFA.