France: Adopted Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/2523
Description
Adopted Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/2523
On 21 December 2023, the Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/252 was adopted by the National Assembly. Article 33 of the Law transposes the EU-Directive 2022/2523 of 14 December 2022 to ensure a worldw…
Scope
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
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2023-09-27
under deliberation
2023-12-21
adopted