French Consumer Law
Auteurs : Louis Vogel, Joseph Vogel
Sommaire de l’ouvrage
Introduction
Section 1: Creative services contract
Section 2: Communication of advertising message
I: Classification
II: Performance of contract
III: Termination of contract
IV: Competition law
V: Rules of procedure
VII: Specific regimes
Chapter 2: Sectoral regulation
Title 2: Prohibited Commercial Practices
Title 3: Regulated commercial practices
Part 2: Sale
Part 3: After Sale
71. Fiscal treatment of sponsorship
1 minute de lecture
Sponsorship expenditure is assimilated to advertising spending and treated as overhead costs to which Article 39, 1, 7° of the General Tax Code applies which means that spending allocated to a sponsorship operation can be tax deductible for companies subject to corporate tax if it is “in the direct interest of the company”. In contrast, sponsorship expenditure not carried out in the direct intere …
