The Finance Bill for 2014 (Projet de loi de Finances pour 2014, PLF) was adopted by the Council of Ministers on 25 September 2013. The Bill, in which the government proposes a set of measures in order reduce the deficit and to revitalize the economy, will be subject to parliamentary discussion before the end of year 2013.
Unless otherwise indicated, the main measures will apply for fiscal years ending on or after 1 January 2013. The key elements of the Bill regarding corporate taxation a…