Supra-depreciere verde și leasing cu opțiune de cumpărare a navei: viziune practică
Green over-depreciation and leasing with option to purchase the vessel: practical view

Summary/Abstract: The „green over-depreciation” mechanism defined by article 39 decies C of the French Code Général des Impôts (CG/) is a tax incentive aimed at encouraging the maritime sector to move towards an ecological transition by investing in low-carbon vessels. Before addressing the tax mechanism theoretically (Il.) and its practical im-plementation in the context of leasing with a purchase option (Ill.), this article outlines the origin and reasons for this incentive (1.). The need for such a mechanism wil1 be explained in a world f acing the increasing consequences of climate change (IV.).

• Details
• Contents