The objective of the measure was to promote the growth of small and micro enterprises resulted from an aggregation process (merger with or acquisition of other small and micro enterprises) by means of a tax credit.
La mesure visait à encourager la croissance des micro-entreprises et des petites entreprises résultant d’un processus de consolidation (concentration ou acquisition de micro-entreprises et de petites entreprises) par l’octroi d’un allègement fiscal.