Can a SARL claim for pre-incorporation costs?

Beagle
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In the process of preparing the first year end accounts for my French registered business (SARL), I have discovered some expenses which date before incorporation of the company. These expenses are for advertising - I advertised to find new business while my SARL was in the process of being set up. Can I deduct these expenses from my income in my first year’s accounts? Can I reclaim the TVA on these expenses?

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