State Aid Authorisation - Commission No Objections SA.120665

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Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union – Cases where the Commission raises no objections – SA.120665

C/2025/8972

OJ C, C/2026/1840, 25.3.2026, ELI: http://data.europa.eu/eli/C/2026/1840/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/C/2026/1840/oj

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| | Official Journal
of the European Union | EN

C series |

| | C/2026/1840 | 25.3.2026 |
Authorisation for State aid pursuant to Articles 107 and 108 of the Treaty on the Functioning of the European Union

Cases where the Commission raises no objections

SA.120665

(Text with EEA relevance)

(C/2026/1840)

| Date of adoption of the decision | 17.12.2025 | | | |
| Aid number | SA.120665 | | | |
| Member State | France | | | |
| Region | | | | |
| Title (title and/or name of the beneficiary) | Procédure de notification simplifiée – Prorogation du dispositif «IR-PME» de réduction d’impôt sur le revenu pour les personnes physiques qui effectuent des souscriptions en numéraire au capital de petites et moyennes entreprises (PME) pour une période transitoire de neuf mois | | | |
| Legal basis | article 199 terdecies-0-A du code général des impôts (CGI)article 199 terdecies-0 A bis du CGIarticle 199 terdecies-0 AA du CGI | | | |
| Type of measure | Scheme | | | |
| Objective | Risk capital | | | |
| Form of aid | Tax base reduction | | | |
| Budget | Overall budget: 160 000 000 EUR | | | |
| Intensity | | | | |
| Duration | 1.1.2026 - 30.9.2026 | | | |
| Economic sectors | All economic sectors eligible to receive aid | | | |
| Name and address of the granting authority | | Direction de la législation fiscale |
| 139 rue de Bercy - 75572 PARIS cedex 12 | | | Direction de la législation fiscale | 139 rue de Bercy - 75572 PARIS cedex 12 |
| Direction de la législation fiscale | | | | |
| 139 rue de Bercy - 75572 PARIS cedex 12 | | | | |
| Other information | | | | |
The authentic text(s) of the decision, from which all confidential information has been removed, can be found at:

https://competition-cases.ec.europa.eu/search?caseInstrument=SA

ELI: http://data.europa.eu/eli/C/2026/1840/oj

ISSN 1977-091X (electronic edition)

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