CASE COMMENT : DISTRIBUTION - PENALTIES FOR DELAY - TAX TREATMENT

Penalties for delay : The French revenue modifies the tax treatment of penalties for delay (Instruction n° 13 of 25 january 2006)

Jusqu'en janvier 2006, la direction fiscale assimilait à une réduction de prix les pénalités contractuelles pour retard de

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Philippe Vanni, Penalties for delay : The French revenue modifies the tax treatment of penalties for delay (Instruction n° 13 of 25 january 2006), 25 January 2006, Concurrences Review N° 2-2006, Art. N° 27757, www.concurrences.com

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