Obtaining JEI status does not guarantee that the work carried out is eligible for the CIR.

According to the CAA de Nantes 1st chamber ruling of 26/05/2023, 21NT03506, May 26, 2023, the judges specify that Bercy's favorable opinion to obtaining JEI status does not constitute a formal decision on the eligibility of work for the CIR.

In this regard, the judges point out in paragraph 8 that: "SAS Breizh Buzz relies, on the basis of the aforementioned provisions of articles L. 80 A and L. 80 B of the French tax code, on the favorable opinion issued on July 7, 2014 by the Finistère departmental directorate of public finances, in which the tax authorities indicated that it could claim the tax and social benefits attached to the status of young innovative company under article 44 sexies-0 A of the French general tax code. However, the the opinion of the tax authorities had neither the purpose nor the effect of taking a formal position on the eligibility for the research tax credit of work carried out and expenses incurred in respect of 2013 and 2014. Under these conditions, SAS Breizh Buzz cannot claim to have taken a formal position."

So, a company cannot use a rescrit JEI to justify the eligibility of its work and expenses for the research tax credit (CIR).