In this edition :
- 2015 RTC Handbook: Brief overview of the changes compared to the previous edition
- Draft administrative guidelines – compulsory social contributions – were open to consultation until April 12th – already applicable
- Versailles administrative court of appeal, N°13VE01024, March 3rd, 2015, société Tyrol Acquisitions – statute of limitation period to file an amended R&D tax credit return.