Déduction fiscale sur les amortissements des entreprises

This is a French ordinary bill (proposition de loi) submitted to the National Assembly during the 15th legislature. Its title concerns tax deductions for depreciation of business assets, which is the accounting method by which companies spread the cost of equipment and property over their useful life and deduct that cost from taxable profits. The metadata does not reveal the specific changes proposed. Based on the title alone, the bill would mainly affect companies subject to French corporate or income tax that claim depreciation deductions, and their accountants and tax advisers. The precise scope, rates, and asset categories affected cannot be determined from metadata; the full bill text would be needed.