‘Taxpayers domiciled in France within the meaning of Article 4B may benefit from a reduction of tax on income from new productive investments in overseas departments, Saint Pierre and Miquelon, Mayotte, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Lands, in the context of an undertaking carrying out an agricultural activity or an industrial, commercial or artisanal activity coming within the scope of Article 34.
Ilyen esetekben továbbra is az adóraktár engedélyese vagy a bejegyzett címzett felelős a #. cikk bekezdésében említett átvételi elismervény benyújtásáértEurlex2018q4 Eurlex2018q4