{"id":151964,"date":"2023-10-17T09:07:52","date_gmt":"2023-10-17T07:07:52","guid":{"rendered":"https:\/\/group-gac.com\/?p=151964"},"modified":"2024-01-16T10:15:41","modified_gmt":"2024-01-16T09:15:41","slug":"adoption-definitive-du-projet-de-loi-industrie-verte","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/final-adoption-of-the-green-industry-bill\/","title":{"rendered":"Final adoption of the green industry bill and creation of a new tax credit: the C3IV"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"151964\" class=\"elementor elementor-151964\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40c73ac elementor-widget elementor-widget-text-editor\" data-id=\"40c73ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The green industry bill <strong>has been definitively adopted.<\/strong> It was approved on October 9 by the joint committee, on October 10 by the deputies and on October 11 by the senators. <strong>It has not yet been definitively promulgated. <\/strong>Promulgation is subject to an examination by the European Commission confirming its compliance with European Union law on state aid. <strong>The data presented below are those in the bill to date.<\/strong><\/p><p>At a time when public policy on climate issues is taking shape, the government intends to <strong>encourage the financing of innovative projects that respect the environment<\/strong>. The purpose of the project is to <strong>reindustrialize the country and make France a major player in green industry in Europe<\/strong>the leader in the green technologies needed to decarbonize and green existing industries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89477e1 elementor-widget elementor-widget-heading\" data-id=\"89477e1\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Jeune-docteur\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Measures introduced by the Green Industry Bill<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a63f01 elementor-widget elementor-widget-text-editor\" data-id=\"0a63f01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To meet the objectives set by the government, an arsenal of <strong>15 measures will be implemented around 4 pillars<\/strong>\u00a0:<\/p><ul><li>Facilitating the establishment of industrial sites in France<\/li><li>Financing green industry<\/li><li>Promoting virtuous companies<\/li><li>Training for jobs in green industry<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c077fe3 elementor-widget elementor-widget-heading\" data-id=\"c077fe3\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Creation of a tax credit for green industry: the C3IV<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b92495d elementor-widget elementor-widget-text-editor\" data-id=\"b92495d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In this group of measures, a <strong>green industry investment tax credit, hereinafter referred to as \"C3IV<\/strong>will be introduced. The aim of this tax credit is to <strong>promote the production of new-generation batteries, solar panels, wind turbines and heat pumps<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c27853 elementor-widget elementor-widget-heading\" data-id=\"1c27853\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to calculate C3IV?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-455320b elementor-widget elementor-widget-heading\" data-id=\"455320b\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C3IV rate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a2f3b8 elementor-widget elementor-widget-text-editor\" data-id=\"3a2f3b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The \"ordinary law\" rate of this tax credit will be <strong>20% of capital expenditure base<\/strong> (replacement expenditure would not be affected) \"green industry\".<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f8ebb3 e-con-full e-flex e-con e-parent\" data-id=\"7f8ebb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98367cb elementor-widget elementor-widget-text-editor\" data-id=\"98367cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: x-large;\">Government defines green industry:<\/span><\/p><p><em>\"The green industry encompasses two major families of activities:\u00a0 <\/em><\/p><p><em>\u00a0<strong>Creating green industries <\/strong>Establish and expand new industries that provide goods and services to decarbonize our economy. <\/em><\/p><p><strong><em>Decarbonizing existing industry <\/em><\/strong><em>To enable all existing industries, regardless of sector, size or location, to green their operations, and to support them in this process.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c31d826 e-con-full e-flex e-con e-parent\" data-id=\"c31d826\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebecc54 elementor-widget elementor-widget-text-editor\" data-id=\"ebecc54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The rate will be adapted to the size of the company and the geographical areas where the investments will be made. <\/strong>The rate will be increased by 10% for medium-sized businesses and 20% for small businesses. As for the \"regional\" increases, the rate will be raised to 25 % for investments made in ZAFRs (regional aid areas) and to 40% in the outermost regions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a52468 elementor-widget elementor-widget-heading\" data-id=\"1a52468\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">C3IV ceiling<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e37bb2 elementor-widget elementor-widget-text-editor\" data-id=\"5e37bb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The amount of the tax credit available to the company will also be <strong>capped<\/strong>. The standard ceiling will be <strong>150 M\u20ac.<\/strong> It will be increased to \u20ac200 million for investments made in ZAFRs and \u20ac350 million in the outermost regions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-454cb47 elementor-widget elementor-widget-heading\" data-id=\"454cb47\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Eligible investments <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edcfd15 elementor-widget elementor-widget-text-editor\" data-id=\"edcfd15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Eligible investments will be those related to <strong>production of new-generation batteries, solar panels, wind turbines and heat pumps<\/strong>. <strong>Investment expenditure will therefore be eligible<\/strong>excluding replacement costs, for the production or acquisition of tangible and intangible assets listed in the project.<\/p><p>To qualify for this tax credit, companies must meet certain conditions. In particular (this list is not exhaustive), they must not have relocated from the territory of the European Union in the course of the two previous financial years; they must not, in the course of the two financial years following the financial year in which the investments benefiting from the C3IV were commissioned, transfer them outside the national territory; and they must operate the eligible investments for a minimum period of five years from the date of commissioning (reduced to three years for SMEs).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34d10fe elementor-widget elementor-widget-heading\" data-id=\"34d10fe\" data-element_type=\"widget\" data-e-type=\"widget\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Will certification be required to benefit from C3IV?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dbda56 elementor-widget elementor-widget-text-editor\" data-id=\"1dbda56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The answer is yes.<\/strong> The government has made receipt of the tax benefit conditional on approval. Bercy has already set up a link to submit an application for such approval, and undertakes to give an answer within three months.  ADEME (l'Agence de l'Environnement et de la Ma\u00eetrise de l'Energie) will also examine the application.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60369d1 e-con-full e-flex e-con e-parent\" data-id=\"60369d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2ac6c80 e-con-full e-flex e-con e-parent\" data-id=\"2ac6c80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c30c04 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6c30c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f71f6f9 e-con-full e-flex e-con e-parent\" data-id=\"f71f6f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a62ff00 elementor-widget elementor-widget-text-editor\" data-id=\"a62ff00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><em>Source:<\/em><\/p><ul><li><a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/16\/textes\/l16b1680_projet-loi\">Finance bill n\u00b01680, 16th legislature<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc19b4f e-flex e-con-boxed e-con e-parent\" data-id=\"fc19b4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7530766 elementor-widget elementor-widget-heading\" data-id=\"7530766\" data-element_type=\"widget\" data-e-type=\"widget\" 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class=\"elementor-button-text\">I subscribe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e30e000 e-con-full e-flex e-con e-parent\" data-id=\"2e30e000\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17659be1 elementor-widget elementor-widget-spacer\" data-id=\"17659be1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32945986 elementor-widget elementor-widget-spacer\" data-id=\"32945986\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The \"green industry\" bill has been definitively adopted and provides for the creation of a new tax credit: the C3IV. To find out more<\/p>","protected":false},"author":43,"featured_media":151967,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Cr\u00e9ation d\u2019un nouveau cr\u00e9dit d\u2019imp\u00f4t\u00a0: le C3IV","_seopress_titles_desc":"Le projet de loi industrie verte a \u00e9t\u00e9 adopt\u00e9 d\u00e9finitivement et pr\u00e9voit la cr\u00e9ation d&#039;un nouveau cr\u00e9dit d&#039;imp\u00f4t : le C3IV. 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