According to case law: CAA de Versailles, 6/12/2022, 21VE00270, SA Place de la Formation, the judges have ruled on the cost of staff assigned to activities related to the projects being promoted.
The judges point out that "Related activities are not eligible for the tax credit, except when carried out exclusively or mainly to support R&D"..
The judges even give some welcome examples of what might constitute related tasks: ". the preparatory phases of expressing needs, and defining specifications, technical specifications, research to be carried out and the data model, cannot be excluded in principle from expenses eligible for the research tax credit".
In this case, the judges validated the personnel expenses initially called into question.
They also confirm that "personnel expenses incurred in connection with technology watch organized for the purpose of carrying out research operations are expressly eligible for the research tax credit"..
Any doubts about the eligibility of your expenses?
Make an appointment for a free audit
Discover our dedicated support for securing your tax credit (CIR, CII, CICo) or your application for JEI status.
Newsletter
Receive all our expert news by e-mail.
Subscribe to our newsletter.
