2°: Tax reduction granted to members of approved management centres or associations

Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes defined in articles 50-0,64 bis and 102 ter and who have opted for an actual method of determining income and joined an approved management centre or association benefit from a reduction in the income tax contribution equal to two-thirds…