CIR 92
| Name (English) | Income Tax Act of 1992, fiscal year of 2008 |
|---|---|
| Full name | Code des impôts sur les revenus 1992 (Version Exercice d'imposition 2009 au 09 février 2009) (revenues 2008) |
| Abbreviated form | CIR 92 |
| Type of law | Act of parliament |
| Document structure | Parts, chapters, articles, sections, subsections |
| Entering into force | 01.01.1992 |
| Latest amendment | 18.06.2009 |
| Purpose | The Act regulates income tax; the current version applies to the fiscal year of 2008 |
| Relation to renewable energy | Investments in photovoltaic and geothermal systems may be offset against income tax. |
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