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Article 44 sexdecies of the French General Tax Code

I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragraph of the same II, companies that are created between 1 January 2019 and 31 December 2023, that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income…

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