Maître Raymond AUTEVILLE

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit immobilier

Compétences : Droit immobilier, Droit des assurances, Baux commerciaux et professionnels, Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit de la santé, Droit commercial, des affaires et de la concurrence, Droit du crédit et de la consommation, Mesures conservatoires, Droit du travail, Urbanisme, Procédure civile, Procédure d'appel, Droit pénal

Barreau : Martinique

Adresse : 51 rue Lazare CARNOT 97200 FORT DE FRANCE

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DEFISCALISATION OUTRE-MER

Article juridique

Par Me Raymond AUTEVILLE

Un décret du 27 juillet adapte les modalités d'application des dispositifs d'aide fiscale à l'investissement outre-mer existants.

Les articles 21 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 et 67 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 ont en effet modifié les dispositifs d'aide fiscale à l'investissement outre-mer prévus aux articles 199 undecies B et 217 undecies du CGI .

Ce décret adapte les dispositions réglementaires concernant notamment la base éligible, le fait générateur de l'avantage fiscal, ou encore les modalités de calcul du taux de rétrocession prévu pour les investissements réalisés dans le secteur du logement intermédiaire.

(D. n° 2015-919, 27 juill. 2015 : JO 29 juill. 2015, p. 12903)