translate English to French: This condition enables, in particular, checks to be made, with a view to protecting investors, to ensure that the vessel is purchased at a fair price, having regard to its construction cost if it is a new vessel, or to its condition or to the application in the case of a second-hand vessel; the investment allows for an increase in the fleet of the firm operating the vessel, either as manager of the co-ownership or as charterer.
Avantages fiscaux Les sommes déductibles du bénéfice imposable sont celles versées, à l'exclusion des frais de commercialisation.