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Publication de la deuxième loi de finances rectificative pour 2012

Publication of the second amending finance law for 2012: the second amending finance law for 2012 , dated August 16, 2012, was published in the Official Journal of August 17, 2012.

This second amending finance law entered into force on August 18, 2012, except for the articles which provide for a specific date of entry into force.

As a reminder, the Constitutional Council validated all the tax and social provisions which had been referred to it. However, article 11 which tended to create a tax on transfers of titles by a publisher of an audiovisual communication service was invalidated by the Sages.

Damy Law Society , Nice, amending finance law