Day: April 27, 2021


Case law - Non-admissibility of a reimbursement request deemed late. In a judgment of April 15, 2021, the Administrative Court of Nantes ruled on the validity of a reimbursement request considered late by the tax administration. In this case, the company had incurred research expenses in 2010. The company declared its expenses in order to…

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Staff costs

Case law - Recognition by the Council of State of the eligibility of a former contribution, as well as of non-research staff involved in the expense item of technology watch. In a judgment of May 19, 2021, the Council of State first ruled on the application of a flat rate to research staff by the tax administration, ...

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Patent expenses

Case law - Conditions for taking patent costs into account - February 2020 The judges consider as eligible only the costs of taking, maintaining and defending patents that are actually incurred by the company. It is therefore ruled in this case that a company which has transferred ownership of the technology it produces cannot claim ...

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Technical file

Case law - State of the art Vs State of the market - January 2020 The Administrative Court of Appeal of Lyon recalled that the activities which were not carried out with a view to the production of new materials, devices, products, processes, systems , services or with a view to their substantial improvement, do not have the character of development operations ...

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European law - Effect of Brexit on the interpretation of BOFIP in terms of approval - January 2021 Following the signing of the Brexit agreement, the government provides guidance on the case of subcontracting to a UK research accredited. It is then indicated that these expenses will no longer be eligible ...

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