Pour les sociétés soumises à l’IS (soit la majeure partie des sociétés), la gestion des déficits revêt une importance particulière et permet de réduire considérablement l’ardoise fiscale.
Le régime fiscal applicable en France en la matière était particulièrement favorable et permettait à de nombreuses entreprises d’échapper à l’impôt, ce qui a conduit le législateur a durcir les règles.
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