Day: 8 October 2020

CIR Jurisprudences: subcontracting expenses

Case law - Cancellation of the restrictive doctrine of April 4, 2014 on subcontracting The Council of State canceled the administrative doctrine below found in the second paragraph of paragraph 220 of BOI-BIC-RICI-10-10-20 -30 dated April 4, 2014, as well as its quantified example. "The approved body must then deduct from the calculation base

[CIR Flash Info] - Modification of declaration conditions & Re-qualification of eligible services

Modification of the declaration conditions for approved organizations The Council of State canceled the administrative doctrine found in the second paragraph of paragraph 220 of BOI-BIC-RICI-10-10-20-30 dated April 4, 2014, as well as his example in figures. This doctrine had the effect of obliging the approved private research organizations subcontracting to include in the

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